供应链环境下会计信息系统构建研究  

Research on Accounting Information System Construction Under Supply Chain Environment

作　　者：王尧[1] 姜璐[2] WANG Yao;JIANG Lu(School of Business,Xinyang Vocational and Technical College,Xinyang 464000,China;Jiangxi Science and Technology Normal University,Nanchang 330038,China)

机构地区：[1]信阳职业技术学院商学院,河南信阳464000 [2]江西科技师范大学,江西南昌330038

出　　处：《物流科技》2022年第14期161-164,共4页Logistics Sci-Tech

基　　金：人力资源与社会保障部留学归国人员择优项目“循环经济下的低碳农产品供应链研究”

摘　　要：供应链环境,通常来说是虚拟会计计算机系统来理解产业发展的整条供应链管理系统。也就是说供应链环境下企业需要解决不同链条所传递信息之间的差异性问题,这是因为供应链条上企业会计部门之间的信息系统缺乏相对一致的标准化处理系统。随着信息技术的不断发展企业经营模式要进行不断的创新,会计作为企业重要的组成部分其信息技术系统也需要进行不断的变革。文章将探讨在企业供应链情况下对会计信息系统的创新发展,并分析供应链环境下信息系统构建的途径和方式。Supply chain environment is usually a virtual accounting computer system to understand the whole supply chain management system of industrial development.That is to say,under the supply chain environment,enterprises need to solve the problem of the difference among the information transmitted by different chains.This is because the information system between the accounting departments of enterprises in the supply chain lacks a relatively consistent standardized processing system.With the continuous development of information technology,the business model of enterprises needs to be constantly innovated.As an important part of enterprises,accounting information technology systems also need to be constantly reformed.The paper will discuss the innovative development of accounting information system in the context of enterprise supply chain,and analyze the ways and means of information system construction in the context of supply chain.

关 键 词：供应链环境 会计 信息系统 

分 类 号：F274[经济管理—企业管理] F233[经济管理—国民经济]