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建立标准化会计流程,是我国会计信息化标准体系建设的主要内容,本文将我国会计流程划分为三种模式,即财务报表流程模式、财务与业务一体化流程模式和实时与多元会计信息流程模式。本文认为,基于三种模式所建立的标准化会计流程,既是企业一个循序渐进的建设过程,也是宏观上进行会计信息化流程管理的主要依据。而无论是何种模式的付诸实施,都必须以提供高质量的财务信息为前提;否则,就可能喧宾夺主,背离了会计信息系统的基本目标。
The establishment of standardized accounting process is the main content of the construction of accounting information standardization system in our country. This article divides the accounting process in our country into three modes: financial report flow mode, financial and business integration flow mode and real-time and multiple accounting information flow mode. This paper argues that the standardized accounting process established based on the three models is not only a step-by-step building process but also a major basis for macro-accounting information management. Regardless of which model is put into practice, the premise must be to provide high-quality financial information; otherwise, it may overwhelm and deviate from the basic goal of accounting information system.