摘要
在竞争激烈的国际市场中,为保证跨国公司管理当局接受到广泛的高质量的信息,有必要建立会计信息系统来收集、传输、处理来自于不同国家子公司的以不同文字、货币表示的会计信息.为此,从跨国公司的特点、组织结构、经营管理政策三方面入手,对跨国公司在建立会计信息系统时应注意的问题作了阐述.
In the international market full of competition, it is necessary to establish accounting information system to collect,communicate,cope with information from subsidary companies in different countries,in order to assure that the management of a multinational corporation can receive extentive accounting information with high quality. So some problems that a multinational corporation should note when it establishes an accounting information system is stated, according to the characteristic, organization structure, managerial policies of the multinational corporation.
出处
《中国纺织大学学报》
CSCD
1999年第1期78-81,共4页
Journal of China Textile University
关键词
会计信息系统
跨国公司
信息系统
管理
accounting information system,international division,global product structure,global geographic structure, global grid structure,ethnocentric,polycentric,geocentric