企业新型管理模式下会计信息系统变革之我见

On Accounting Information System Reform Under Enterprise New Management Mode

随着计算机和现代信息技术的发展,在手工或会计电算化基础上构建起来的会计信息系统面临着巨大的挑战。充分利用现代化信息技术的优势,变革会计信息系统,不是简单地模仿和照搬传统手工会计循环,而是重构和优化会计工作的流程、方式和方法,以适应信息时代经济和技术环境的变化。

With the development of computer and modem information technology, accounting information system that based on manual or computerized method is facing great challenge, new technology changed traditional accounting, raised information processing efficiency, strengthen accounting information＇s effectiveness. In order to fully use modern information technology＇s advantage, reform accounting information system, it is not an easy imitation and copying of traditional manual accounting but re-structure and optimize accounting process, mode and method, therefore our work can adapt to information era＇s economic and environmental changes.