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Wysłany: Pon 5:10, 17 Sty 2011
Temat postu: p90x workout schedule The accounting information s
The accounting information system redesign
Rigidly adhere to a set of complete, fixed pattern, which can change over time, place, transfer, use and adapt to the current environment the best way; It encourages bold innovation, the ultimate purpose is to enable companies to make the best decisions. If the processing tool, you can by hand, you can also use the computer, processed by computer using different software Shiyou; in the processing procedures, can be dispersed, and then focus can also be the first focus,
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, then scattered, and then concentration; in dealing with personnel, it can be a single person, can also be called a different decision-making group composed of relevant departments and so on. 3, the information output vector should have the adaptability features. (1) in time, it is not subject to the restrictions of rules and regulations, can the needs of business executives with the appropriate adjustments; (2) in the output of the form, in addition to digital information,
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, you can use tables, graphs and other ways to express (such as histograms, line charts, etc.). (C) financial accounting information systems and management accounting information system with financial accounting information systems and management accounting information system, although there are different functions and scope, but they are not isolated, they are interrelated and mutually reinforcing. As management accounting is derived from financial accounting, and accounting for the two objects from the general said it should be the same, only different because of the division of labor in time and space have different emphases. For example, management accounting information system of financial accounting information system needs to obtain basic information to make decisions, financial and accounting information systems are sometimes the main products of the internal needs of the actual cost and standard cost, and the actual profit margin compared with the target number, as additional information on the basic financial statements disclosed. Obtained by the above analysis of accounting information system framework diagram below: Figure: ① said information user to make decisions on the impact of internal and external environment; ② expressed information needs of accounting personnel to provide accounting information; ③ information that users of information needs feedback. This framework map only operation of the accounting information system to explore the rough financial decisions on anti-core theoretical framework for the financial management of building port of Chongqing University Zhang Jingqi 硇 present, scholars on the theoretical framework of financial management theories, there is no consensus. The author believes that the theoretical framework of financial management financial management by objectives, concepts, content, environment,
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, assuming other factors are composed of interrelated and influence each other organisms, including financial management of the content is the core of the theoretical framework of financial management; and Finance content management decision-making on a range of financial activities, therefore, the financial decision-making is the core of the theoretical framework of financial management. To financial decision-making as the core structure of the theoretical framework of financial management as shown below: From the above chart we can see, living in financial management, financial decision-making core of the theoretical framework, financial practices, financial assumptions, the financial environment, financial management objectives are a major impact on the financial decision-making, and the interaction between them. For example, the financial assumptions are based on the characteristics of the proposed financial environment, with the financial environment changes, will be a corresponding change in the financial assumptions and financial assumptions, the financial environment have a significant impact on financial decision-making will. Here we analyze the financial decisions one by one as the core of the theoretical framework of the financial management of the content of the various components and between each other. Map, designed to give readers a clearer understanding. Especially for accounting personnel, only the process of accounting information systems (information input, output, processing, and feedback) have a comprehensive understanding of the system can do with confidence, so that the accounting in enterprise management and play its due role. Accounting information system design above, but from several aspects of the opinions of some immature, it remains to be further improved. In addition, from the practice of accounting information system is a highly condensed summary of practice, so it should be designed to be a long-term dynamic process, that is, one with the objective environment, financial management objectives and concepts currently accepted financial management objectives is to maximize shareholder wealth, but it can not cover all corporate objectives and has a non-operational. I believe that, because many forms of ownership,
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, only one part of joint-stock companies, China should be the goal of maximizing owner wealth, to replace the goal of maximizing shareholder wealth, so that you can include all types of enterprises in China, especially on public ownership the main enterprises. Although this goal also has poor operational defects, but the target relative to the other objectives change, must make the appropriate improvements. Only in this way,
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, the accounting information system can play an important role. Note: ① Liu Minghui: \② Chen Jin Chi: \Accounting Communications 2Oo2.12 (272
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