信息化建设对中小企业会计信息质量提升的作用研究  

Research on the Role of Information Construction in Improving the Quality of Accounting Information for Small and Medium-Sized Enterprises

作　　者：吴梦可 

机构地区：[1]南京邮电大学管理学院,江苏 南京

出　　处：《电子商务评论》2025年第2期964-968,共5页E-Commerce Letters

摘　　要：中小企业作为市场经济的重要组成部分,其会计信息质量直接影响到企业的决策效率和市场竞争力。信息化建设通过引入现代信息技术手段,优化了会计信息的收集、处理和传递流程,显著提升了会计信息的准确性和时效性。本文通过研究深入分析了信息化建设在中小企业会计信息处理效率、会计信息透明度和会计信息交流共享等方面的作用。并且制定了搭建完善的会计信息系统、提升会计人员素质与能力、推进信息技术与业务融合等策略,以全面保障和提升会计信息质量。As an important part of the market economy, the quality of accounting information in small and medium-sized enterprises (SMEs) directly affects the efficiency of corporate decision-making and market competitiveness. Information construction, by introducing modern information technology, optimizes the collection, processing, and transmission processes of accounting information, significantly enhancing the accuracy and timeliness of the information. This paper deeply analyzes the role of information construction in improving the efficiency of accounting information processing, the transparency of accounting information, and the sharing of accounting information in SMEs. Strategies such as building a comprehensive accounting information system, improving the quality and capabilities of accounting personnel, and promoting the integration of information technology with business operations are also formulated to comprehensively ensure and enhance the quality of accounting information.

关 键 词：信息化建设 中小企业 会计信息质量 作用 

分 类 号：F23[经济管理—会计学]