云環(huán)境下的ABC公司會計文化建設(shè)研究
發(fā)布時間：2018-09-17 15:34
【摘要】：一部會計發(fā)展史就是一部人類發(fā)展的歷史,幾乎每種會計思想的形成、每個會計方法的確立、每個會計準則的制定,都與經(jīng)濟環(huán)境密切相關(guān)。會計環(huán)境是經(jīng)濟發(fā)展的產(chǎn)物,同時會計發(fā)展史的變化又以會計環(huán)境的變化為前提。會計文化作為會計主體為應對外部挑戰(zhàn)而在內(nèi)部對會計意識形態(tài)進行的主動投資,其形成實質(zhì)是一種新創(chuàng)造的發(fā)生過程,把握會計環(huán)境約束中,新會計文化“從舊基礎(chǔ)中新陳代謝”的變遷對于會計文化的更新與發(fā)展具有重要的意義。會計文化作為中國特色社會主義文化的的一個重要分支也受到了國家有關(guān)部門的高度重視,財政部2012年5月30日發(fā)起會計文化建設(shè)征文活動,并于2013年2月1日公布獲獎作品名單并將獲獎作品出版成冊,以此推動中國特色社會主義文化的建設(shè)。近年來,云計算與大數(shù)據(jù)等技術(shù)浪潮的到來,催生了會計文化環(huán)境的又一次“新陳代謝”。云計算將主導企業(yè)應用的未來已成為業(yè)界的共識,轉(zhuǎn)向云計算是企業(yè)應用模式的顛覆性變化。在云環(huán)境下,企業(yè)能以簡便的方式實現(xiàn)業(yè)務集成與協(xié)同,有效解決企業(yè)應用豎井、信息孤島和效率低下等問題。云環(huán)境下會計人的思維模式、工作模式都將發(fā)生不同程度的變化,這種會計執(zhí)業(yè)環(huán)境的變化對會計文化帶來了強烈的沖擊。ABC公司是一家客車制造企業(yè)。公司十分重視企業(yè)信息化管理,管理信息系統(tǒng)的建設(shè)已歷時20余年。公司擁有300多家售后服務站和多家服務網(wǎng)點,分布在全國10幾個省市中,形成了龐大的集團化公司。隨著公司規(guī)模的不斷擴大和業(yè)務的不斷擴展,迅猛增長的會計數(shù)據(jù)和信息及利益相關(guān)者多元化的信息使用需求對其會計信息化建設(shè)提出了更高的要求。公司于2014年初開始使用金蝶“財務云”軟件,為云環(huán)境下會計文化建設(shè)的研究提供了良好的案例研究平臺。在整個社會的會計文化“大氣候”受到云計算的沖擊而產(chǎn)生波動的情況下,ABC公司如何建設(shè)并不斷優(yōu)化自身的會計文化,適應整個社會會計文化的“新陳代謝”過程,保障自身的高速健康發(fā)展已成為其亟待解決的重要問題。會計文化建設(shè)具有長期性和動態(tài)性,鑒于云環(huán)境的高度動態(tài)性和復雜性,本文引入了會計文化建設(shè)的動態(tài)輪軸模型,形成了以云環(huán)境下會計文化新內(nèi)涵為軸心,以會計行為模式塑造為中層,以COSO新框架保障體系為外層的動態(tài)性輪軸模型。模型在自轉(zhuǎn)和公轉(zhuǎn)的運動中,既實現(xiàn)了每個環(huán)節(jié)的自我完善,又保障了各個環(huán)節(jié)和層次的實時互動。為了解云環(huán)境下ABC公司會計文化建設(shè)的現(xiàn)狀,找出云環(huán)境下會計文化建設(shè)的基準點,本文對ABC公司會計文化建設(shè)的現(xiàn)狀進行了問卷調(diào)查。最后,本文以ABC公司云環(huán)境下會計文化的建設(shè)展開案例研究,以期促成ABC公司會計文化建設(shè)的高效性,增強ABC公司的綜合競爭力。會計文化作為一種生產(chǎn)力,其內(nèi)涵的變化催生了新的生產(chǎn)力。云環(huán)境下的會計文化既具有會計文化的一般特征,又呈現(xiàn)出其自身獨有的特征。本文把云環(huán)境下的會計相關(guān)問題擴充到了行為領(lǐng)域與文化領(lǐng)域,豐富了會計文化的相關(guān)理論。區(qū)分了傳統(tǒng)會計執(zhí)業(yè)環(huán)境與云環(huán)境下會計文化的不同內(nèi)涵,推動了會計文化理論的不斷發(fā)展。通過會計文化建設(shè)方案的設(shè)計為ABC公司云環(huán)境下會計文化的建設(shè)提供了細化的路徑,為云環(huán)境下其它公司的會計文化建設(shè)提供了理論參考,推動了云計算在我國企業(yè)中的規(guī)�；瘧门c快速發(fā)展。
[Abstract]:A history of accounting development is a history of human development. The formation of almost every accounting idea, the establishment of each accounting method and the formulation of each accounting standard are closely related to the economic environment. The formation of accounting subject's active investment in accounting ideology in order to meet the external challenge is essentially a process of new creation. It is of great significance for the renewal and development of accounting culture to grasp the change of the new accounting culture "metabolism from the old foundation" in the accounting environment constraint. An important branch of socialist culture with Chinese characteristics has also been attached great importance by the relevant departments of the state. The Ministry of Finance launched an activity of collecting papers for the construction of accounting culture on May 30, 2012, and announced the list of winning works on February 1, 2013 and published the winning works into a book, in order to promote the construction of socialist culture with Chinese characteristics in recent years. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, and the shift to cloud computing is a disruptive change in enterprise application patterns.In the cloud environment, enterprises can achieve business integration and collaboration in a simple way. ABC Company is a bus manufacturing enterprise. The company attaches great importance to enterprise information management. The construction of management information system has lasted for more than 20 years.The company has more than 300 after-sales service stations and many service outlets, which are distributed in more than 10 provinces and cities in China, forming a huge group company.With the continuous expansion of the company's scale and business, the rapid growth of accounting data and information and diversified letters of stakeholders. In early 2014, the company began to use the "financial cloud" software, which provides a good case study platform for the study of accounting culture construction in the cloud environment. In the whole society, the accounting culture "climate" fluctuates due to the impact of cloud computing. Therefore, how to build and optimize the accounting culture of ABC company, adapt to the "metabolism" process of the whole social accounting culture, and ensure its high-speed and healthy development has become an important problem to be solved urgently. The dynamic wheel-axle model of accounting culture construction is formed, which takes the new connotation of accounting culture under the cloud environment as the axis, the accounting behavior model as the middle-level, and the new framework of COSO as the outer layer. In the movement of rotation and rotation, the model not only realizes the self-perfection of each link, but also ensures each link. In order to understand the current situation of ABC's accounting culture construction in the cloud environment and find out the benchmark of accounting culture construction in the cloud environment, this paper conducts a questionnaire survey on the current situation of ABC's accounting culture construction. Finally, this paper carries out a case study on the construction of accounting culture in the cloud environment of ABC in order to promote ABC's accounting culture construction. Accounting culture, as a kind of productive force, changes in its connotation have brought about new productive forces. Accounting culture in cloud environment not only has the general characteristics of accounting culture, but also presents its own unique characteristics. The behavioral and cultural fields enrich the relevant theories of accounting culture, distinguish the different connotations between the traditional accounting practice environment and the accounting culture in the cloud environment, and promote the continuous development of accounting culture theory. The accounting culture construction of other companies under the environment provides a theoretical reference and promotes the scale application and rapid development of cloud computing in Chinese enterprises.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：TP3;F426.471
本文編號：2246357
[Abstract]:A history of accounting development is a history of human development. The formation of almost every accounting idea, the establishment of each accounting method and the formulation of each accounting standard are closely related to the economic environment. The formation of accounting subject's active investment in accounting ideology in order to meet the external challenge is essentially a process of new creation. It is of great significance for the renewal and development of accounting culture to grasp the change of the new accounting culture "metabolism from the old foundation" in the accounting environment constraint. An important branch of socialist culture with Chinese characteristics has also been attached great importance by the relevant departments of the state. The Ministry of Finance launched an activity of collecting papers for the construction of accounting culture on May 30, 2012, and announced the list of winning works on February 1, 2013 and published the winning works into a book, in order to promote the construction of socialist culture with Chinese characteristics in recent years. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, and the shift to cloud computing is a disruptive change in enterprise application patterns.In the cloud environment, enterprises can achieve business integration and collaboration in a simple way. ABC Company is a bus manufacturing enterprise. The company attaches great importance to enterprise information management. The construction of management information system has lasted for more than 20 years.The company has more than 300 after-sales service stations and many service outlets, which are distributed in more than 10 provinces and cities in China, forming a huge group company.With the continuous expansion of the company's scale and business, the rapid growth of accounting data and information and diversified letters of stakeholders. In early 2014, the company began to use the "financial cloud" software, which provides a good case study platform for the study of accounting culture construction in the cloud environment. In the whole society, the accounting culture "climate" fluctuates due to the impact of cloud computing. Therefore, how to build and optimize the accounting culture of ABC company, adapt to the "metabolism" process of the whole social accounting culture, and ensure its high-speed and healthy development has become an important problem to be solved urgently. The dynamic wheel-axle model of accounting culture construction is formed, which takes the new connotation of accounting culture under the cloud environment as the axis, the accounting behavior model as the middle-level, and the new framework of COSO as the outer layer. In the movement of rotation and rotation, the model not only realizes the self-perfection of each link, but also ensures each link. In order to understand the current situation of ABC's accounting culture construction in the cloud environment and find out the benchmark of accounting culture construction in the cloud environment, this paper conducts a questionnaire survey on the current situation of ABC's accounting culture construction. Finally, this paper carries out a case study on the construction of accounting culture in the cloud environment of ABC in order to promote ABC's accounting culture construction. Accounting culture, as a kind of productive force, changes in its connotation have brought about new productive forces. Accounting culture in cloud environment not only has the general characteristics of accounting culture, but also presents its own unique characteristics. The behavioral and cultural fields enrich the relevant theories of accounting culture, distinguish the different connotations between the traditional accounting practice environment and the accounting culture in the cloud environment, and promote the continuous development of accounting culture theory. The accounting culture construction of other companies under the environment provides a theoretical reference and promotes the scale application and rapid development of cloud computing in Chinese enterprises.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：TP3;F426.471
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