摘 要
进入到21世纪，随着各企业特别是大型集团的经营管理模式从分散经营向集中管控转变，集团企业现代会计信息化也成为目前建设和学术界研究的重点。财政部、国资委等部门高度视集团企业管理信息化建设。由于集团企业管理信息体系日趋复杂，对集团财务管理的要求也越来越高。现代会计信息系统面临着新的挑战，单个企业的会计信息系统已不能满足集团财务管理的要求。在当今信息时代背景下，企业集团无论采取何种管理信息系统，要想提高管理信息系统水平，通过建立强大的集团现代会计信息系统必定是一个非常有效的途径。
本文主要采用了理论研究与实际案例相结合的方法，通过研究学习大量文献，对企业管理信息系统及现代会计信息系统的相关理论进行研究，介绍了现代会计信息化的发展历程以及现代会计信息系统的内涵，论述了会计信息系统与企业管理信息系统之间的关系，并对企业管理信息系统下的现代会计信息系统的特点、现状及难点进行了论述，对发展趋势进行了展望。
本文总结了企业现代会计信息系统总的需求，提出了企业现代会计信息系统与管理信息系统优化的总体目标及具体解决方案，最后为保证项目实施效果，本文对项目实施提出了建设性的建议和实施对策，包括领导层的支持、需求调研、流程优化及与开发实施方的良好沟通等。
关键词：现代会计信息系统；管理信息系统；集团财务管理
Abstract
Into twenty-first Century, with the enterprise especially large group management mode from decentralized management to centralized management of change, the modern group enterprise accounting informatization has become the focus of academic research and construction. The Ministry of finance, the SASAC and other departments highly regarded management informationization construction enterprise group. The management information system of group enterprises is becoming more and more complicated, the group financial management requirements are increasingly high. Modern accounting information system faces new challenges, the accounting information system of individual enterprises have been unable to meet the requirements of group financial management.
In today’s information age background group, whether to take what kind of management information system, to improve the level of management information system, through the establishment of a powerful group of modern accounting information system must be a very effective way.
This paper mainly adopts the method of combination of theoretical and practical case studies, through the study of learning lots of literatures, the research on related theories of enterprise management information system and modern accounting information system, introduces the concept of modern accounting information system and the development of modern accounting information, discusses the relationship between the accounting information system and enterprise management information system, and enterprise management information system of modern accounting information system characteristics, current situation and difficulties are discussed in this paper, and looks forward to the development trend of.
Are summarized in this paper the total demand of modern accounting information system of enterprise, with the overall goal of optimization of modern accounting information system and management information system in enterprises and the specific solution is proposed, finally, in order to ensure effective implementation of the project, the project implementation put forward constructive suggestions and countermeasures, including leadership support, demand investigation, process optimization and development and implementation of good communication.
Key words: Modern accounting information system; Management information system; Financial management
目录
2.2企业管理信息系统的含义……………………………….. 8
2.3现代会计信息系统与企业管理信息系统的内容……………….. 8
2.4现代会计信息系统与企业管理信息系统的相关理论……………. 9
3 现代会计信息系统与企业管理信息系统两者的关系……………….. 10
3.1现代会计信息系统与企业管理信息系统的内在关系…………… 10
3.2现代会计信息系统与企业管理信息系统的外在关系…………… 10
4现代会计信息系统与企业管理信息系统的现状及问题分析…………… 12
4.1现代会计信息系统与企业管理信息系统的发展历程…………… 12
4.2现代会计信息系统与企业管理信息系统的现状………………. 13
4.3现代会计信息系统与企业管理信息系统的问题分析…………… 13
5优化现代会计信息系统与企业管理信息系统的对策建议…………….. 16
5.1结合自身特点运用先进技术…………………………….. 16
5.2系统总体设计目标与战略规划保持一致……………………. 16
