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论文编号：	8856
作者编号：	2220140389
上传时间：	2016/12/9 11:52:05
中文题目：	Q烟草公司会计信息系统的优化研究
英文题目：	Research on the optimization of accounting information system AS The Q Tobacco Company
指导老师：	张继勋
中文关键字：	会计信息系统;财务集中管控;一体化会计平台;财务分析指标体系
英文关键字：	Accounting information system; Financial centralized management and control; Integrated accounting platform; Index system of financial analysis
中文摘要：	随着市场经济的发展和企业经营方式的日益成熟，现代化程度较高企业尤其是大型国有企业的财务管理，逐步由原本单一核算、汇总报表向集团统一核算、参与企业经营决策的管理理念和模式发展，而建立健全完善的会计信息系统则是在新型管理模式下支撑财务管控必不可少的一环。近年来，在财政部的大力倡导下，我国会计信息系统的发展和建设取得了长足的进步，在会计核算、业务融合等方面不断完善，相继涌现出了不少优秀的会计信息管理软件，比如用友、金蝶、SAP等，但是系统的繁冗也造成了企业不必要的管理负担，Q烟草公司也不例外。现如今摆在企业面前最核心的管理课题之一，便是如何利用信息化手段，优化企业会计信息系统，使其能够成为提升企业财务管理水平的助推器和主动力。论文所研究的例证-Q烟草公司是隶属于H省烟草公司的全资子公司，随着企业规模的扩大、经营业务的拓展，Q烟草公司在会计信息系统建设方面的问题逐渐暴露出来。论文基于Q烟草公司会计信息系统管理现状，深入分析了企业现行主流会计信息系统存在的三大方面的缺陷及其原因，并从系统现存的问题出发，明确了系统优化的整体规划和应用框架，将平台优化逐一对应，以解决实际操作中软件纷繁芜杂、设置重叠、授权不清、彼此间数据难以融合等共性问题。本文研究Q烟草公司的会计信息系统优化设计，旨在转变传统会计电算化模式，使其向智能一体化财务管理信息系统靠拢，通过模式研究、核算职能与管理职能的优化，使得一体化会计平台功能得以加强、财务分析指标体系得以构建，从而达到提升企业财务统筹管控能力的目的。本文系统地结合了信息系统的相关理论，阐述了会计信息系统的应用和发展、现状与风险，并以Q烟草公司入手，提出在会计信息系统优化设计方面集中式设计、扁平化管理的思想，通过对比分析、系统融合等方法，从数据集中管控角度，对企业会计信息化问题加以分析解剖，并就具体问题提出优化改进的措施方案。同时对大型企业的会计信息化建设有一定的参考和借鉴作用。
英文摘要：	With the development of the market economy and the gradual maturity of the enterprise’s mode of operation, some enterprises with high degree of modern, especially large state-owned enterprise, are trying to turn its financial management from the past single accounting, consolidated statement to unified accounting, management philosophy and pattern which they participate in the management decision-making gradually. While, establish a perfect accounting information system is indispensable to support the financial control methods under the new management pattern. In recent years, under the advocate of the Treasury, the development and the construction of the accounting information system in our country had made great progress, accounting and business integration were improved, besides, lots of good accounting information management software have emerged, such as UFIDA, KINGDEE, SAP and so on, but the system’s redundancy also creates unnecessary management problem, including the Q tobacco company. How to take advantage of the information technology, how to optimize the enterprise accounting information system, and how to improve the enterprise’s financial management level, are the important topic in urgent need of researching for most enterprises. The Q tobacco company studied in this paper is affiliated to the wholly owned subsidiary of H province tobacco business. With the expansion of enterprise’ scale, the development of business, its problems gradually exposed in the field of constructing accounting information system. Based on the Q tobacco companies accounting information system management status, this paper deeply analysis the defects on three aspects and the reasons exist in the current mainstream accounting information system. Then proceed from the existing problems in the system, make the overall planning and application framework of system optimization clear, optimize the platform one by one, in order to solve the common problems such as operational complexity in practical, overlapping setting, vague authorization, difficulty of data fusion. In this paper, we studied the optimization design of the Q tobacco company's accounting information system, designed to change traditional model of accounting computerization, make it closer to the integration of smart financial management information system. Through the methods of researching the pattern, the optimization of accounting and management function, it can strengthen the function of integration platform and construct a financial analysis index system, so as to achieve the purpose of improving the enterprise's financial control ability in integrate management. Theories of management information system are systematically combined in this paper. It expounds the application, the development, the current situation and the risk of the accounting information system, and take the Q tobacco company as an example, this paper puts forward the thought of centralized design and delayering management in terms of optimizing the design of the accounting information system, through methods such as comparative analysis and system integration, it put forward some proposals to the information construction of those enterprise’ accounting system. At the same time, reference is in desire to large enterprises’ accounting information construction.
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