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在传统的会计信息加工整理模式中,会计信息已不能体现现代经营管理理念,但随着企业经营决策对信息的要求不断加大的情况下,传统会计信息的决算价值日渐衰退。为了保持会计的核心竞争力,本文首先建议利用现代信息技术重造会计信息框架,把会计信息系统与企业业务流程相结合,然后提出了基于信息技术环境下的财务信息基本框架图,最后对会计信息建设中的一些问题进行了探讨。
In the traditional accounting information processing and finishing mode, the accounting information can not reflect the modern management concepts, but with the increasing business decision-making requirements of information, the final value of the traditional accounting information declining. In order to maintain the core competitiveness of accounting, this paper first proposed the use of modern information technology to reconstruct the accounting information framework, the accounting information system and business processes combined, and then proposed based on the basic framework of financial information under the information technology environment, and finally accounting Some problems in information construction are discussed.