会计电算化论文摘要翻译 急!急!急!

来源:百度知道 编辑:UC知道 时间:2024/06/07 09:32:01
本文首先就会计电算化相关的概念进行了简单阐述, 分析了传统会计信息系统的诸多缺陷,指出其主要特点是用于事后收集和反映会计信息,在管理控制和决策支持方面的功能相对较弱。对后海热电有限公司的基本情况进行了介绍,其中包括会计电算化方面的基本配置。然后论述了后海热电会计信息系统应用中存在的问题,具体包括对软件的利用率低;软件集成化低;会计信息失真;电子档案管理不严密,并针对每一个问题逐一分析其形成原因,然后,具有针对性地提出应对风险的策略,从而达到提高会计信息质量的目的。在文章的最后对会计电算化的发展前景进行了展望,指出会计信息系统(AIS)作为企业信息系统(CIS)的一个重要子系统,实现了将企业的财务信息与现代信息技术相融合的过程,如何建立起适合我国企业信息化发展的会计信息系统、维护其安全性与稳定性、为企业经营管理、控制决策和社会经济运行提供充足、实时的信息,以成为当今国家政府和企业共同关注的焦点问题。

This article first computerized accounting related to the concept of a simple elaboration of the traditional accounting information system the many flaws that its main feature is used after the collection of accounting information and reflect, in management control and decision support functions in the relatively Weak. Thermoelectric Company of the sea after the basic conditions were introduced, including computerized accounting in the basic configuration. And then discussed after the thermoelectric accounting information system applications in the existing problems, specifically including the low utilization rate of software, software integration of low distortion of accounting information; electronic records management is not tight, and for every problem one by one of the reasons for its formation And then, targeted to raise the risk of strategies to improve the quality of accounting information to achieve the objective. In the last article on the development of computerized accou