會(huì)計(jì)信息生態(tài)初探
本文選題:會(huì)計(jì)信息 + 信息生態(tài) ; 參考:《安徽財(cái)經(jīng)大學(xué)》2013年碩士論文
【摘要】:信息資源已經(jīng)成為世界上最主要的三大資源之一,相對(duì)于能源、物質(zhì)資源的存在雖然想比起步較晚但是后期發(fā)展非常迅速,已經(jīng)在人們的生活和社會(huì)的發(fā)展中占據(jù)著不可替代的作用,而作為其重要組成部分的會(huì)計(jì)信息在其開(kāi)發(fā)利用的時(shí)候給人類帶來(lái)福祉的同時(shí)也帶來(lái)了信息失真、信息污染、信息冗余等問(wèn)題,這些嚴(yán)重制約了會(huì)計(jì)信息在社會(huì)中的發(fā)展,并逐漸引起人們的廣泛關(guān)注。因此,需要通過(guò)采取一些手段和方法來(lái)創(chuàng)造環(huán)保,無(wú)污染的會(huì)計(jì)信息,加大會(huì)計(jì)信息的資源管理、開(kāi)發(fā)和改造,為以后更好的進(jìn)行會(huì)計(jì)信息的研究以及推動(dòng)社會(huì)經(jīng)濟(jì)的發(fā)展。 通過(guò)對(duì)信息生態(tài)理論進(jìn)行充分分析來(lái)展開(kāi)對(duì)會(huì)計(jì)信息生態(tài)的研究,并在結(jié)合國(guó)內(nèi)外相關(guān)的研究成果基礎(chǔ)上,完善會(huì)計(jì)信息的和諧發(fā)展。首先,通過(guò)引入“會(huì)計(jì)信息”和“信息生態(tài)”等概念進(jìn)行的介紹為未來(lái)提出問(wèn)題解決問(wèn)題做鋪墊,從研究信息生態(tài)系統(tǒng)的構(gòu)成開(kāi)始,結(jié)合對(duì)信息生態(tài)系統(tǒng)內(nèi)外部因子、環(huán)境的分析,進(jìn)而揭示出會(huì)計(jì)信息生態(tài)系統(tǒng)內(nèi)部各生態(tài)因子之間的關(guān)系及其與外部環(huán)境要素之間的相關(guān)性,從整體上把握會(huì)計(jì)信息生態(tài)系統(tǒng)各因子之間的關(guān)系。其次,對(duì)會(huì)計(jì)信息中出現(xiàn)的問(wèn)題進(jìn)行歸納和描述。并針對(duì)會(huì)計(jì)信息中信息生態(tài)危機(jī)的表現(xiàn),分析得出整個(gè)信息生態(tài)系統(tǒng)呈現(xiàn)出不平衡的發(fā)展現(xiàn)狀都是有這些問(wèn)題逐漸引起的。再則,通過(guò)上述的分析找出導(dǎo)致會(huì)計(jì)信息生態(tài)系統(tǒng)失衡內(nèi)部和外部因素,并對(duì)這些不同原因做出進(jìn)一步深層次分析和評(píng)估。得出會(huì)計(jì)信息生態(tài)系統(tǒng)的建設(shè)目的是力爭(zhēng)建立與會(huì)計(jì)信息相適應(yīng)的一種動(dòng)態(tài)平衡,會(huì)計(jì)信息生態(tài)系統(tǒng)的平衡有利于更好的保障會(huì)計(jì)信息協(xié)調(diào)、健康發(fā)展。最后,在堅(jiān)持信息生態(tài)平衡的理念下,有效地進(jìn)行會(huì)計(jì)信息生態(tài)系統(tǒng)的規(guī)劃,提出三大措施完善相關(guān)會(huì)計(jì)信息生態(tài)系統(tǒng)來(lái)構(gòu)建和諧真實(shí)可靠的會(huì)計(jì)信息。
[Abstract]:Information resources have become one of the three most important resources in the world. Compared with energy, the existence of material resources is much later than the beginning, but it develops very rapidly in the later period. It has played an irreplaceable role in the development of people's life and society, and the accounting information, as an important part of it, not only brings human welfare but also information distortion and information pollution when it is developed and utilized. Information redundancy and other problems, which seriously restrict the development of accounting information in the society, and gradually aroused widespread concern. Therefore, we need to adopt some means and methods to create environmentally friendly and non-polluting accounting information, increase the management, development and transformation of accounting information resources, so as to better carry out the research of accounting information in the future and promote the development of social economy. Through the analysis of the theory of information ecology, the research on the ecology of accounting information is carried out, and the harmonious development of accounting information is improved on the basis of the related research results at home and abroad. First of all, by introducing the concepts of "accounting information" and "information ecology" to prepare the way for future problem solving, starting with the study of the composition of information ecosystem, combining with the internal and external factors of information ecosystem, The analysis of the environment reveals the relationship between the various ecological factors in the accounting information ecosystem and the correlation between the factors of the external environment and the ecological factors of the accounting information ecosystem, so as to grasp the relationship between the factors of the accounting information ecosystem as a whole. Secondly, the problems in accounting information are summarized and described. According to the manifestation of information ecological crisis in accounting information, it is concluded that the unbalanced development of the whole information ecosystem is caused by these problems gradually. Furthermore, through the above analysis, we find out the internal and external factors that lead to the imbalance of accounting information ecosystem, and make further deep analysis and evaluation of these different reasons. It is concluded that the purpose of the construction of accounting information ecosystem is to establish a dynamic balance adapted to accounting information, and the balance of accounting information ecosystem is conducive to better ensuring the coordination and healthy development of accounting information. Finally, under the concept of information ecological balance, this paper effectively plans the accounting information ecosystem, and puts forward three measures to perfect the relevant accounting information ecosystem to construct the harmonious, true and reliable accounting information.
【學(xué)位授予單位】:安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F230
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