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在信息化时代的今天,传统会计管理模式正在向会计信息化管理模式转型,其功能已从先前的核算型向管理型方向发展,更偏向重于经营管理与决策。会计信息作为企业的核心竞争力,其重要性不言而喻。本文首先阐述会计信息化理论知识,并在此基础上着重分析新形势下企业会计信息化过程中存在的问题,并针对存在的问题,提出相关建议和对策。
Today in the information age, the traditional accounting management model is transforming to the accounting information management mode. Its function has been developed from the former accounting type to the management type, and more emphasis on management and decision-making. Accounting information as the core competitiveness of enterprises, its importance is self-evident. This article first elaborates the theory of accounting information theory, and on this basis, it emphatically analyzes the existing problems in the process of enterprise accounting information under the new situation, and puts forward some suggestions and countermeasures for the existing problems.