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随着国家经济发展的转型升级,企业决策者对会计信息的及时性、准确性、完整性以及财务分析提出了更高的要求。为适应经济发展新常态,财政部于2014年10月27日下发《关于全面推进管理会计体系建设的指导意见》中明确指出【财会〔2014〕27号】我国管理会计发展相对滞后,迫切要求继续深化会计改革,对切实加强管理会计工作给出明确的指导意见和方向。本文主要以玉柴物流集团为案例,就如何利用信息技术助推会计转型升级的方法进行介绍,为企业会计人员工作流程、会计账务处理自动化、规范合并报表合并方法、提高会计信息准确性等方面提供参考。
With the transformation and upgrading of the country’s economic development, corporate policy makers have put forward higher requirements on the timeliness, accuracy, completeness and financial analysis of accounting information. In order to meet the new normal of economic development, the Ministry of Finance issued “Guiding Opinions on the Overall Development of Management Accounting System” on October 27, 2014 and pointed out clearly that [Cai Kuai [2014] No. 27] China’s management accounting development lags behind and urgently requires Continue to deepen accounting reform, and give clear guidance and direction on the practical strengthening of management accounting. This paper mainly uses Yuchai Logistics Group as an example to introduce how to use IT to promote accounting transformation and upgrade, to streamline the workflow and accounting of enterprise accountants, to standardize the consolidation method and improve the accuracy of accounting information For reference.