云计算如何提升电算化会计信息系统探讨  

Exploration of How Cloud Computing Enhances Computerized Accounting Information System

作　　者：郭锐[1] 

机构地区：[1]大同大学商学院

出　　处：《中国注册会计师》2018年第9期118-121,3,共4页The Chinese Certified Public Accountant

摘　　要：大数据时代,面对会计数据价值挖掘的需要,现有会计信息系统的弊端开始突显。由于成本高、效率低、建设周期长等因素的影响,现有会计信息系统难以获取海量会计数据、挖掘知识,为企业管理者的经营决策及时提供科学依据。因此本文运用前端信息技术——云计算,阐述了基于云计算技术的电算化会计信息系统的总体目标和流程分解;依据资源、事件及参与者的内在关系构建高效的会计大数据分析平台,不仅为完善会计信息化理论体系提供理论依据,同时为增强企业核心竞争力提供现实意义。In the era of big data, because of the need to mine the value of accounting data, the disadvantages of the existing accounting information system have emerged. This article uses the cutting edge information technology(cloud computing) to expound the overall goals and process decomposition of the computerized accounting information system on basis of cloud computing technology; based on the inherent relationship between resources, events and participants, an efficient platform for analyzing big accounting data can be constructed to provide a theoretical basis for IT-enabled accounting and also enhance the core competitiveness of enterprises in a practical sense.

关 键 词：云计算 会计电算化 流程分解 事项驱动 

分 类 号：F232[经济管理—会计学]