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随着现代企业的快速发展,对企业信息的要求也越来越多,而现代化会计信息系统的构建研究也变成了一个非常重要的话题。基于此,本文以现代企业会计信息系统模式的介绍为开端,并从现代意义上的企业会计信息系统的创建的集成和分解的不同角度出发,利用利特尔顿的理论从不同的角度对现有企业信息管理系统进行了讨论,并在探讨的基础上,对系统升级的角度根据数据结构对会计信息系统的影响进行了必要的分类,按照会计习惯性的业务思路,总结了会计中确认规则的三个主要的层次,并且讨论了他们具体的应用的方法等。本文的主要目的在于数据流动程序以及整个大体的结构框架的设计上谈及了本文题目所说的现代企业会计信息系统的一般性规律,从而会计学和信息学之间的关系,使得现代信息技术能够在企业会计的管理中发挥更大的作用。
With the rapid development of modern enterprises, there is an increasing demand for enterprise information, and the research on the construction of modern accounting information system has also become a very important topic. Based on this, this article starts with the introduction of the mode of modern enterprise accounting information system, and from the perspective of the integration and decomposition of the creation of enterprise accounting information system in the modern sense, using the theory of Littleton from different perspectives Some enterprise information management systems are discussed. Based on the discussion, the influence of the data structure on the accounting information system is classified from the perspective of system upgrade. According to the accounting habitual business ideas, the accounting rules The three main levels, and discussed their specific methods of application. The main purpose of this paper is to talk about the general rules of the modern enterprise accounting information system mentioned in the title of the article on the design of the data flow program and the overall general structure, so that the relationship between accounting and informatics makes modern information technology Able to play a greater role in the management of enterprise accounting.