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Study on Daily Accounting Profit Feasibility of Banking Based on Data Center
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作者 Cheng Yao 《International Journal of Technology Management》 2014年第9期20-22,共3页
By the end of 2013, Chinese large-scaled commercial banks have basically completed the construction of IT banking system, in order to provide technical guarantee of deepening business operation and operation managemen... By the end of 2013, Chinese large-scaled commercial banks have basically completed the construction of IT banking system, in order to provide technical guarantee of deepening business operation and operation management reform. This indicates that our national banking industry information technology has been in a new level. This paper, based on the operation principle of commercial bank safety, liquidity and profitability, makes research on improving commercial banking profit data timeliness, accuracy, integrity and realizing daily accounting profit. According to survey, the four big banks have proposed the prospect of 2013 full scope implementing daily accounting profit. Thus, this paper, based on the profit accounting status of four big banks of data center, analyzes the feasibility of daily accounting profit and puts forward the relevant solutions. 展开更多
关键词 banking industry information technology commercial banking profit data daily accounting profit
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价值财务报告模式:基于会计信息化视角
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作者 陈昌龙 《科技和产业》 2007年第10期61-63,70,共4页
会计信息化是会计发展的必然趋势,而利用信息技术的优势来提高会计信息的价值,关键还在于会计信息本身的价值。目前研究会计信息化的文章不少,但很少有涉及会计信息价值本身的研究。本文主要从会计信息自身价值提高的角度来研究会计信... 会计信息化是会计发展的必然趋势,而利用信息技术的优势来提高会计信息的价值,关键还在于会计信息本身的价值。目前研究会计信息化的文章不少,但很少有涉及会计信息价值本身的研究。本文主要从会计信息自身价值提高的角度来研究会计信息的披露载体——财务报告,并在此基础上提出价值财务报告模式的构想。 展开更多
关键词 会计信息化 经济利润 公允价值 价值财务报告
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