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会计智商及其提升 被引量:4
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作者 王开田 何玉 《商业会计》 2016年第15期6-9,共4页
随着经济全球化、知识经济和信息技术革命等经济社会与技术环境发生巨变,如何创新会计人才培养模式以提高会计人才培养质量亟待解决。文章基于智商理论的演进与发展,结合会计人员面临的经济社会环境,首次提出会计智商概念及其能力构成体... 随着经济全球化、知识经济和信息技术革命等经济社会与技术环境发生巨变,如何创新会计人才培养模式以提高会计人才培养质量亟待解决。文章基于智商理论的演进与发展,结合会计人员面临的经济社会环境,首次提出会计智商概念及其能力构成体系,并对如何培育与提升会计智商给出相关建议。 展开更多
关键词 会计智商 人才培养 会计教育
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Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization 被引量:10
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作者 邢瑞琦 章洁倩 《Agricultural Science & Technology》 CAS 2017年第8期1555-1558,共4页
The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the "core" of enterprises, the financial industry has undergone great changes also, and the... The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the "core" of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting's value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence. 展开更多
关键词 Management Accounting Accounting informatization Cloud model of fi-nancial Business Intelligence
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