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            学术堂专业论文学习平台您当前的位置:学术堂 > 毕业论文 > 本科毕业论文 > 会计电算化毕业论文

            会计核算智能化建设发展问题与推进策略

            时间:2018-12-26 来源:时代经贸 作者:陈琛年 本文字数:3148字

              摘    要: 在信息技术快速发展与广泛应用的大背景下,企业面临的内外部环境更加复杂多变,为了不断提升经营管理水平,企业就必须不断加强内部管理,而企业的财务管理与各项经营管理活动密切相关,对企业的经营管理决策具有重要影响,因此,企业必须积极转变传统观念,加强财务管理信息建设,推进财务管理转型发展。会计核算是财务管理中的重要工作内容,随着人工智能技术的发展,大量重复性、规律性的会计核算工作可以由人工智能技术替代,这为会计核算智能化提供了支持,因此,企业可以从系统建设、人才培养等方面入手,推动会计核算智能化建设发展。

              关键词: 智能化; 会计核算; 信息技术环境; 策略;

              一、会计核算智能化发展的必要性与可行性

              (一)必要性分析

            星云棋牌官网下载   DANGQIAN,HENDUOQIYEDEHUIJIHESUANHAISHIYIRENGONGFANGSHIWEIZHU,ZAISHIJICAIWUGONGZUOZHONGCUNZAIZHUDUOBUGUIFANDEHUIJIXINGWEI,YOUQISHIZAIHUIJIHESUANFANGMIANCUNZAIHESUANCUOWU、LOUDONGDENGQINGKUANG,ZAIYUANSHIPINGZHENGYUPIAOJUGUANLIFANGMIAN,CUNZAIPINGZHENGYUPIAOJUJIANCHAJIANCHAGUANLIBUDAOWEI,ZHANGWUPIAOJU、YUANSHIPINGZHENGMEIYOUZHAODANTIANXIE、QIANZIRENMEIYOUQIANZIDENGQINGKUANG,ZHEIXIEBUGUIFANDEXINGWEISHIHUIJIXINXIDEZHUNQUEXINGSHOUDAOBULIYINGXIANG,WUFAKEGUANFANYINGYILIAOWEISHENGJIGOUDESHIJIQINGKUANG。CHUANTONGDEHUIJIHESUANZHINENGZHUYAOSHIZHANGBUDENGJI、BIANZHIJIZHANGPINGZHENG、CAILIAOHUIBIANDENG,ERZHEIXIEGONGZUODOUKEYITONGGUOJISUANJI、XINXIJISHUDENGSHIXIAN,ZHILIANGYUXIAOLVDOUBIRENGONGFANGSHIGAO。YINCI,HUIJIHESUANZHINENGHUAJIANSHEYUFAZHANFEICHANGBIYAO。TONGSHI,ZAIXINXIHUASHIDAI,QIYEJINGYINGFAZHANGUOCHENGZHONGMIANLINDEFENGXIANYINSUYUELAIYUEDUO,YOUQISHICAIWUFENGXIAN,HUIDUIQIYEDEZHANGYUANFAZHANZAOCHENGBULIYINGXIANG,ZHEIJIUXUYAOQIYEJIJIZHUANBIANCHUANTONGGUANNIAN,YOUHUAJINGYINGGUANLIMOSHI,TIGAOJINGYINGGUANLIJUECESHUIPING,ZENGQIANGQIYEDIYUFENGXIANDENENGLI。TIGAOQIYEDECAIWUFENXINENGLI,CUJINCAIWUGUANLIZHUANXING,SHIQIYEFANGFANCAIWUFENGXIANDEZHUYAOFANGSHI,ZAICAIWUGUANLIZHUANXINGZHONG,JIAQIANGHUIJIHESUANZHINENGHUAJIANSHE,ZENGQIANGCAIWUXINXISHOUJIYUCHULINENGLI,TUIJINYEWUYUCAIWUXINXIDESHENDURONGHE,KEYIWEICAIWUGUANLIZHUANXINGTIGONGGENGJIAQUANMIANDEXINXIZHICHI。

              (二)可行性分析

              SUIZHEHULIANWANGXINXIJISHUDEKUAISUFAZHAN,YIJIGUOMINSUZHIDEBUDUANTIGAO,ZHINENGHUAFAZHANYIJINGSHIYIZHONGSHENRURENXINDESIXIANGGUANNIAN,SHENGHUOZHONGGEZHONGZHINENGHUAJISHUDEYINGYONGYETIGAOLERENMENDUIZHINENGJISHUDERENSHI,ZHEIWEIHUIJIHESUANZHINENGHUAFAZHANTIGONGLELIANGHAODESIXIANGRENZHIZHICHI。TONGSHI,HENDUOQIYEDOUYIJINGSHIXIANLEWUZHIHUABANGONG,QIYEDEXINXICHUANSHUZHUJIANYIWANGLUOWEIZHU,XINXIGUANLIXITONGYUGONGXIANGPINGTAIDEJIANLI,YEWEIXINXISHOUJIGUANLITIGONGLEZHICHI,HUIJIHESUANZHINENGHUAZAIZHEIZHONGHUANJINGXIAJIANSHEFAZHANKEYIDEDAOGENGDUODEZHICHI。

              二、会计核算智能化建设发展中存在的问题

              信息技术的发展与运用比较快速,这对企业的经营发展带来了重大变化,很多企业管理者学习能力有待提升,没有及时转变传统管理观念,导致企业整体的信息化建设比较落后,信息技术的应用意识与能力较低,无法为会计核算智能化建设与发展提供良好的环境支持,阻碍了会计核算智能化的发展。会计核算是财务管理的基础,主要为企业的财务部门提供信息支持,因此,会计核算业务的信息化、智能化发展不在于功能的创新,而在于信息的协同运用,但是,很多企业在会计核算智能化建设发展中对这一点认识不足,导致会计核算智能化的主要工作内容还停留在核算层面,对信息收集的全面性、会计核算范围的拓展、业务数据与财务数据的深度融合等重视不足。
             

            会计核算智能化建设发展问题与推进策略
             

              三、推进会计核算智能化建设发展的有效策略

              (一)建立健全数据系统

              HUIJIHESUANZHINENGHUAJIUSHILIYONGRENGONGZHINENGJISHU,JIANLIZHINENGHUADEHUIJIHESUANXITONG,ZAIXITONGZHONGJIANSHEZHONGYIHUIJIHESUANYUANZEYUJINGJIYEWUYUANSHIGUIZEWEIJICHUCHULIYUANZE,DUIXITONGZHONGSHOUJIDEGEFANGMIANSHUJUJINXINGZIDONGHUAYUZHINENGHUADECHULI、FENXIYUGUANLI。XINXIJISHUDEFAZHANYUGUANGFANYINGYONGWEIHUIJIHESUANZHINENGHUATIGONGLELIANGHAODEJICHUTIAOJIAN,YINCI,QIYEXUYAOJIJILIYONGXINXIJISHU,JIANLIJIANQUANDEXINXIGUANLIXITONG,TUIJINHUIJIHESUANZHINENGHUAJIANSHE。YIBANERYAN,HUIJIHESUANZHINENGHUAXITONGBAOKUOSHUJUCAIJI、SHUJUCHULIYUZHONGDUANFUWUSANGEZIXITONG。

              1、数据采集系统由企业财务部门

              ZHUDONGSHEZHI,QUANMIANSHOUJIQIYEYEWUCAIWUDENGFANGMIANDEXINXI,QUEBAOXINXIZHENSHIXING,BIMIANRENWEICAOZUOGUOCHENGZHONGDESHIWU。ZAISHUJUZHONGDUANSHANGJIANLIQILAIDEZHINENGHUAHUIJIHESUANXITONGSHIXIANLESHUJUDEZIDONGLURU、CUNCHUYUGUANLI,JICENGCAIWURENYUANDEGONGZUOLIANGDADAJIANSHAO,ERSHUJUDEZHUNQUEXINGYUQUANMIANXINGZEDEDAOLEDAFUTIGAO,XINXISHUJUSHOUJIDEXIAOLVYEGENGJIAGAO。BIRU,QIYELIYONGSAOMIAOSHEBEIZHIJIESAOMIAOERWEIMA、TIAOXINGMAHUOQUSHUJU,JIANSHAOLESHUJUCHUANSHULIUCHENG,KEYISHICAIWUBUMENHUODEDALIANGDIYISHOUXINXIZIYUAN,JIANSHAOLEXINXICHUANSHUGUOCHENGZHONGDESHIWU,YEJIANSHAOLESHUJUBEICUANGAIDEKENENGXING。TONGSHI,SHUJUCAIJIXITONGDADAKUOZHANLEHUIJIHESUANDEYEWUFANWEI,BUJINKEYISHOUJIQIYENEIWAIBUXINXI,HAIKEYISHOUJIGUIJIAZHENGCE、SHICHANGYUCE、XINGYEDENGFANGMIANDEXINXI,WEIJINGYINGGUANLIJUECETIGONGGENGJIAQUANMIANDECANKAOZHICHI。

              2、数据处理系统是会计核算智能

              HUADEGUANJIAN,YESHICAIWUGUANLIZHUANXINGDEZHONGDIANNEIRONG,TONGGUOSHUJUCHULI,QIYEKEYIBUDUANTISHENGCAIWUFENXIYUYUCENENGLI,WEIJINGYINGGUANLIJUECETIGONGKEXUEHELIDECANKAOYUZHICHI。ZAISHUJUCHULIXITONGDEJIANSHEGUOCHENGZHONG,QIYEYINGYITUIDONGRENGONGZHINENGJISHUDEYUNYONGWEIZHONGDIAN,BUDUANTIGAORENGONGJISHUDEYUNYONGSHUIPINGYUCHENGDU,ZHIYOUZHEIYANGCAINENGCUSHISHUJUCHULIXITONGBUDUANWANSHANYOUHUA,TIGAOHUIJIHESUANZHINENGHUAFAZHANSHUIPING。YUNJISHUSHISHUJUCHULIXITONGDEZHONGYAOJISHU,TONGGUOYUNJISHUQIYEKEYISHIXIANDUIJINGJISHUJUDEKEXUEFENXI,DUIYEWUHUODONGDEFAZHANQINGKUANGJINXINGYUCE,WEIHUIJIHESUANDEZHINENGHUAFAZHANDIANDINGGONGNENGJICHU。SHUJUCHULIXITONGZHONGDESHUJUKU、GEZHONGGUIZEDEJIHE、TUILICHENGXUDENGDEBUDUANWANSHANKEYICUJINSHUJUCHULIXITONG“XUEXINENGLI”DESHIXIAN。

              3、终端服务系统以为用户提供操

            星云棋牌官网下载   ZUOJIEMIANDEZHUYAONEIRONG,WEIXITONGYUHUIJIHESUANRENYUANTIGONGGOUTONGQUDAO。QIYEKEYITONGGUOZHIDINGXITONGGUIZE、XIANDINGGONGZUORENYUANQUANXIAN,SHIZHONGDUANFUWUXITONGWEICAIWUBUMENDEHUIJIXINXIHUAYANYI、TUILITIGONGZHICHI。

              (二)加强人才教育培养

              ZAIHUIJIHESUANZHINENGHUAJIANSHEFAZHANGUOCHENGZHONG,DALIANGJICHUXINGHUIJIGONGZUORENYUANDEGONGZUOBEIRENGONGZHINENGTIDAI,ERZHEIXIERENYUANJUYOUYIDINGDECAIWUZHUANYEZHISHI,QIYEKEYITONGGUOZHUANYEDERENCAIPEIXUNJIAOYUDENGHUODONG,JIAQIANGRENCAIPEIYANG,TIGAOCAIWURENYUANDECAIWUFENXIYUGUANLINENGLI,WEIQIYEPEIYANGGENGDUOFUHEXINGRENCAI,WEICAIWUGUANLIZHUANXINGFAZHANTIGONGRENCAIBAOZHANG。TONGSHI,ZAIHUIJIHESUANFANGMIAN,GAOJIZIDONGHUABAOHANDENEIRONGFEICHANGGUANGFAN,QIYEDEGONGZUORENYUANYAOZHANGWOJIQIXUEXISUANFA、ZIRANYUYANDENGJUTIGONGJU,TONGSHI,HAIYAOBUDUANWANSHANQIYEDEERPXITONG,SHIQIYEDEGUANLIXITONGBUDUANWANSHAN。ZAIHUOQUJISUANJINENGLIFANGMIAN,DANGQIANDECHENGBENYEZAIDAFUXIAJIANG,QIYEDELIRUNJIUHUIBUDUANSHANGSHENG。LIRU,QIYEKEYIGENJUSHIJIQINGKUANG,KAIFAYONGYUQIYENEIWAIBUJIANCEDESUANFA,DUIQIYEDECAIWUSHUJUJINXINGJIANCE。QIYEKEYIGENJUZHEITAOSUANFALEJIEJUTIDEKAIZHIBAOGAO、CHALVFEIDENG,YICILAIFANGZHIXUBAOFEIYONGDENGWENTI。

              (三)强化风险管控

            星云棋牌官网下载   QIYEZAITUIJIHUIJIZHINENGHUAJIANSHEFAZHANGUOCHENGZHONG,YINGJIJILIYONGDASHUJUJISHU,TONGGUOFENXIHAILIANGDESHUJU,JINXINGKEXUEJUECE,ZHEIYANGJIUKEYIJIANSHAOQIYEDEJUECEFENGXIAN。ZAIJUECEDEZHIXINGGUOCHENGZHONG,QIYEYEKEYITONGGUOFENXIMEIYIJIEDUANDECAIWUSHUJU,JISHIFAXIANYEWUZHIXINGGUOCHENGZHONGCUNZAIDEGEZHONGWENTI,YIBIANQIYECAIWUYOUXIAODEFENGXIANFANGFANCUOSHI。YINCI,QIYEXUYAOJIJIDETUIDONGCAIWUGUANLIYUGEYEWUBUMENZHIJIANDELIANXI,JISHIDIAOZHENGFAZHANZHANLVE,WEIQIYECHUANGZAOGENGDUOJIAZHI。ZAISHUZIHUASHIDAI,HAILIANGDESHUJUBENSHENJIUSHIZIYUAN,QIYEKEYILIYONGRENGONGZHINENGJISHUSHOUJI、ZHENGLIDALIANGDESHUJU,RANHOUDUIZHEIXIESHUJUJINXINGKEXUEFENXI,FAHUISHUJUBEIHOUDEQIANZAIJIAZHI,SHISHUJUCHUANGZAOGENGDADEJIAZHI。

              四、结束语

              ZAIXINXIHUASHIDAI,QIYEDECAIWUJINGYINGGUANLIMIANLINZHEHULIANWANG、XINXIJISHUDEKUAISUFAZHANFAZHANDAILAIDEZHONGDAYINGXIANGYUCHONGJI,ZAICAIWUGUANLIFANGMIAN,XINXIJISHUDAITILEDALIANGJICHUXINGCAIWUHESUANGONGZUO,ERQIYEMIANLINDECAIWUFENGXIANYINSUGENGJIADUOYANG,YINCI,QIYEBIXUJIAKUAICAIWUGUANLIXINXIHUAJIANSHE,TUIDONGCAIWUGUANLIYOUHESUANXINGXIANGGUANLIXINGZHUANBIAN。HUIJIHESUANSHICAIWUGUANLIDEJICHU,ZAIXINXIJISHUHUANJINGXIA,QIYEKEYIJIJILIYONGXINXIJISHUYUZHINENGJIQIRENDENGDAITICHUANTONGDERENGONGHESUANFANGSHI,SHIXIANZHINENGHUAHUIJIHESUAN,TIGAOHUIJIXINXIZHILIANG,WEICAIWUGUANLIZHUANXINGTIGONGZHICHI,CUSHIQIYEDEJINGYINGGUANLIJUECESHUIPINGBUDUANTIGAO,WEIQIYEKECHIXUFAZHANTIGONGBAOZHANG。

              参考文献

              [1]李秀金.信息技术环境下会计核算智能化探讨[J].财会学习,2017(2).
              [2]陶维娜.信息技术环境下会计核算智能化的若干思考[J].现代经济信息,2017(20).
            星云棋牌官网下载   [3]张庆龙:“低端”会计将被智能化取代[J].中国总会计师, 2018,No.178(05).

              本文引用格式:陈琛年.信息技术环境下会计核算智能化研究[J].时代经贸,2019(33):65-66.
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