基于系统思考角度谈企业会计制度设计  

The Design of Enterprise Accounting System Based on Systematic Thinking

作　　者：蔡景浩[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《广西财经学院学报》2011年第1期89-91,共3页Journal of Guangxi University of Finance and Economics

摘　　要：本文从我国目前企业会计制度存在的问题入手,系统分析了会计制度的设计工作,并从企业管理的角度明确了会计制度在整个管理系统中的作用,进而对如何按系统整合的思路对会计制度进行设计做了初步探讨。这种思路对企业具有普遍性和综合性意义。Considering existing problems in the accounting systems of our enterprises,this thesis made a systematic analysis on the design of accounting system and clarified the important role of accounting system in the whole management system from the perspective of enterprise management.It also discussed the way to design accounting system according to the thought of system integration.This idea has universal and comprehensive influence on enterprises.

关 键 词：会计制度设计 系统分析 系统整合 

分 类 号：F235.19[经济管理—会计学]