摘要
目前,我国企业会计信息化存在诸多亟待解决的问题,如:企业会计法律法规相关制度不够完备;企业会计准则和制度的制定不够具体化和规范化;企业会计实务信息化落后;对完善企业内部控制环境的认识不够,内部控制意识薄弱,企业员工素质不达标,缺乏相应的能力与知识素养,这对企业的发展造成了极大的危害。通过会计职能的创新,会计假设内涵的创新,会计要素的创新,会计融合模式创新来解决当前会计信息化存在的困境,并提出了相应的保障措施。
At present,there are many problems that need to be solved in China＇s enterprise accounting informationization,such as： the act：relevant systems of corporate accounting laws and regulations are not complete;the formulation of corporate accounting standards and systems is not specific and standardized;the enterprise information practices are backward;The lack of awareness of the control environment,weak awareness of internal control,the lack of quality of employees and the lack of corresponding capabilities and knowledge literacy have caused great harm to the development of the company.Through the innovation of the accounting function,the innovation of the accounting hypothesis,the innovation of the accounting elements,and the innovation of the accounting integration model to solve the predicament of the current accounting informationization,and put forward the corresponding safeguard measures.
作者
谢式安
刘日星
XIE Shi-an;LIU Ri-xing(Finance ＆ Planning Department,Yichun University,Yichun 336000,China)
出处
《宜春学院学报》
2018年第7期64-68,共5页
Journal of Yichun University
基金
江西省高校人文社会科学项目"信息技术提升企业创新能力评价
路径与对策"(项目编号:GL15109)
关键词
信息化
企业会计
创新模式
Informatization
business accounting
innovation model
