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当今世界环境是网络化、信息化、大数据和云计算的时代。中华人民共和国财政部2014年发布27号文中提出,要进一步推进面向会计管理活动的信息系统建设,指导企业组织建立面向会计管理活动的信息系统,前提是以信息化环境为支撑,实现会计与业务活动的深度融合,推动会计管理功能的有效发挥。信息是会计管理发挥作用的核心要素,《全球管理会计原则》将“提供相关性信息”作为管理会计工作的首
Today’s world environment is an era of networking, information, big data and cloud computing. People’s Republic of China Ministry of Finance released in 2014 on the 27th text proposed to further promote the construction of information systems for accounting management activities and guide enterprises to establish accounting system for the management of information systems, the premise is based on the information environment for accounting and business Depth integration of activities to promote the effective functioning of accounting management. Information is central to the role of accounting management, and Global Accounting Principles places “providing relevance information” as the head of management accounting