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现有会计信息系统已不能满足利益相关者日益增长的信息需求,限制了会计职能的发挥,在一定程度上制约了社会经济的进一步发展。建立适应多元、快捷和个性化需求的会计信息系统,并把提高会计综合能力、完善系统内部控制、建立实时反馈机制作为系统功能实施的重点,是会计信息系统建设的当务之急。
The existing accounting information system has been unable to meet the growing information needs of stakeholders, limiting the performance of accounting functions, to a certain extent, restricted the further development of social economy. The establishment of an accounting information system that adapts to multiple, rapid and individual needs, and puts emphasis on improving accounting comprehensive ability, perfecting system internal control and establishing real-time feedback mechanism as the implementation of system functions are the top priorities of accounting information system construction.