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一、企业现行信息体系缺陷的内在关联性在前面已经论及企业现行信息体系的缺陷,这些缺陷包括四个方面:一是企业信息体系主要以业务信息为基础构建,价值信息不系统;二是企业信息体系主要以静态信息为基础构建,缺乏动态的过程信息;三是企业信息体系主要以企业整体为基础构建,缺乏分部信息;四是企业信息体系主要提供结果信息,缺乏原因信息。基于预算的信息体系重构就必须针对这四个方面的缺陷进行重构。事实上,企
First, the inherent relevance of the existing information system defects in enterprises have discussed the defects of the existing information system in enterprises, these defects include four aspects: First, the enterprise information system is based on business information as the foundation, the value of information is not systematic; the second is The enterprise information system is mainly based on static information and lacks dynamic process information. Thirdly, the enterprise information system is mainly based on the enterprise as a whole and lacks branch information. Fourthly, the enterprise information system mainly provides the result information and the lack of reason information. Reconstruction of the information system based on the budget must be reconstructed for these four aspects. In fact, enterprises