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会计信息系统所提供的信息是企事业单位关键的现实数据,其传递的信息的真实性、可靠性、可信赖性直接决定着企业决策行为以及外部潜在投资者的资本输入决策。换言之,会计信息系统的可信赖程度问题已经成为企事业单位、经济学家研究的重点。本文通过前人的研究,在收集可能多的会计信息数据的基础上进行了较为详细的数值计算,结果表明:1会计信息系统的可信赖性是至关重要的,它决定着运营阶段财务状况的好坏;2在规划会计信息系统时合法性的重要性是处于第一位,接下来依次是合成性、规范性、协作性和可审计性。
The information provided by accounting information system is the key real data of enterprises and institutions. The authenticity, reliability and trustworthiness of the information transmitted directly determine the decision-making behavior of enterprises and the capital input decisions of potential investors. In other words, the credibility of accounting information system has become the focus of enterprises, economists. Based on the previous research, this paper conducts a more detailed numerical calculation based on the collection of as many accounting information data as possible. The results show that: 1 The credibility of the accounting information system is crucial, which determines the financial status of the operating stage Is good or bad; 2 the importance of legitimacy in the planning of accounting information system is in the first place, followed by synthetic, normative, collaborative and auditable.