论信息化条件下的财务会计发展策略  

On the Development Strategy of Financial Accounting under the Condition of Informationization

作　　者：丁海平[1] DING Haiping(College of Accounting and Statistics,Weifang Vocational College of Engineering,Weifang Shandong 262500,China)

机构地区：[1]潍坊工程职业学院会计与统计学院,山东潍坊262500

出　　处：《长沙大学学报》2019年第2期52-55,共4页Journal of Changsha University

摘　　要：财务会计是一种经济管理活动,属于现代企业会计的一个分支,也是一项重要的经济性工作,这种活动通常是利用系统且全面的程序化的核算与监督流程来实现对企业的资金运作管理,从而对企业的财务状况、盈利状况进行客观的经济反映.财务会计信息存在可信性、可靠性、及时性三个质量特征.围绕这三个特征,当前我国企业财务会计信息化在处理流程、信息安全、处理能力、管理机制方面存在一系列的问题.针对这些问题,必须优化财务会计流程,提高财务信息的集成程度和安全性.Financial accounting is an economic management activity,belonging to a branch of modern enterprise accounting,and also an important economic work.This activity usually uses systematic and comprehensive procedural accounting and supervision process to realize the management of enterprise’s capital operation,so as to objectively reflect the enterprise’s financial situation and profitability.Financial accounting information has three quality characteristics:credibility,reliability and timeliness.Around the three characteristics,there are a series of problems in the process,information security,processing ability and management mechanism of accounting informatization of enterprises in China.To solve these problems,we must optimize the financial accounting process and improve the integration degree and security of financial confidence.

关 键 词：现代企业 信息化 财务会计 发展策略 

分 类 号：F233[经济管理—会计学]