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本项研究主要通过研究分析影响会计信息质量的四大主要会计基础工作环境,即企业制度环境、信息环境、财务组织架构、财务人力资源。在此基础上,构建适应财力集约化环境的会计基础管理体系,即构建具有会计作业标准化、会计信息同步化、会计监督实时化、会计基础评价常态化、会计服务共享化、财会人员梯队化等特征的会计基础工作环境,推动会计基础工作持续优化,以适应外部环境的变化与三集五大变革和深化财力集约化管理的总体要求。
This study mainly studies and analyzes the four major accounting basis working environments that affect the quality of accounting information, namely, the institutional environment of the enterprise, the information environment, the financial organization structure and the financial human resources. On this basis, to build an accounting basis management system that is suitable for the environment with intensive financial resources, that is to say, it has the following functions: standardization of accounting operations, synchronization of accounting information, real-time accounting supervision, normalization of accounting basis, sharing of accounting services, echelon of accounting staff Characteristics of the basic accounting environment for work to promote continuous optimization of the basic accounting work in order to adapt to the changes in the external environment and the three sets of five major changes and deepen the intensive management of the overall financial requirements.