摘要
会计信息化代表一种与现代信息技术环境相适应的新的会计思想,是信息技术运用于会计上的变革.企业集团应充分依靠和应用现代信息技术对传统会计领域的工作内容、方法、程序进行重组,结合本企业的实际需要,制定切实可行的会计信息化实施方案来满足企业的管理要求.会计信息化下的企业集团的会计监督需要加快法律体系建设,建立和完善内部会计监督机制,明确会计责任主体,建立企业会计信息质量保护体系,培养高素质的会计人才,加强外部监督等.规范会计行为,提高会计信息质量,加强会计监督已成为建立现代企业制度中的一项重要内容.
Accountant informationization stands for a new kind of accountant idea which adapts to the technical environment, is the information that utilizes on the accountant transformation. Enterprises groups should depend on modern information technology, carry on regrouping to the work, contents, methods, procedures in the traditional accountant field, establishing practical implementing scheme according to actual requirements of the enterprise to meet the enterprises management request. Enterprises groups accounting supervision should strengthen the accounting supervision in the enterprises and set up perfect law system and also make the main body of accounting clear. Measures should be taken to establish the system which call maintain the quality of accounting information and train high character accountants. Meanwhile, accounting supervision from out of enterprises should be strengthened. In order to regulate accounting action, raise accounting information quality, strengthening accounting supervision has become an important task in the construction of modern enterprise system.
出处
《重庆文理学院学报(自然科学版)》
2008年第1期75-78,共4页
Journal of Chongqing University of Arts and Sciences
基金
重庆市高职高专教育教改试点专业建设资助项目(渝教高200611)
重庆教育学院科研项目(200719)
关键词
会计信息化
企业集团
会计监督
accountant informationization
enterprises groups
accounting supervision