information system of accountancy 中文意思是什麼

information system of accountancy 解釋
會計信息系統
  • information : n. 1. 通知，通報，報告。2. 報導，消息，情報。3. 資料，知識，學識。4. 【自動化】信息，數據。5. 【法律】起訴，告發。adj. -al
  • system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
  • of : OF ＝Old French 古法語。
  • accountancy : n. 會計工作，會計的職位。
  1. This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

    本論文從兩個方面探索提高會計信息的相關性，一是對現行財務報告體系的改進，提出應改進現有報表的部分項目，並增加全面收益表等相關的報表；二是對現行財務分析方法的改進，包括對杜邦分析方法的衍展及沃爾比重分析法的修正，提出應在重視財務分析的同時加強非財務指標的分析，建立平衡記分卡，運用綜合評分法建立一套高效的績效評價體系。
  2. The super - speed development of the network technique with extensively use has changed the enterprise ' s management environment and management principle, extended the enterprise ' s scope of management with contents, but all these again have inevitably affected and changed internal control of enterprise main factor of concrete contents with characterized, combination to cause internal control of inner part of system of enterprise accountancy information and methods etc. the variety occurrence, the traditional accountancy ca n ' t satisfied the request of the network environment, and therefore it is urgently needed to establish the internal control of the system of accountancy information in network environment, with the request that satisfies the new surrounding to enhance the enterprise inner part control

    企業內外環境變化必定影響企業會計信息系統各個組成要素，企業會計信息系統內部控制的內容、手段等將發生相應變化。環境變遷使傳統會計信息系統內部控制無法滿足網路環境要求，迫切需要建立健全網路環境會計信息系統內部控制，以滿足新環境對企業會計信息系統內部控制的特殊要求。本文以美國coso組織內部控制整體框架理論為指導，分析網路環境下會計信息系統內部控制各要素麵臨的機遇和挑戰，探討網路環境下會計信息系統內部控制框架結構。
  3. The bank accountancy should take continuous 、 rounded 、 synthetically accounting and supervision on bank business, and it should provide information to the bank financial governors, such as production and financial condition of business affairs and so on. it is in the frond of the business affairs, and takes effect like a window or a gate. therefore, for guarding against the risk of management, the commercial banks should constitute an effective financial accounting control system which start from accounting segment, and well exert its function

    一個行之有效的財會控制機制，不僅能為商業銀行防範風險提供及時、準確、完整的會計信息，充分發揮財會監督職能，促進商業銀行經營目標實現，而且還能促使其嚴格執行金融企業財會制度，明確財會人員權、責、利，防範銀行風險產生於會計工作環節，實現穩健經營。
  4. The super - speed development of the network technique with it extensively use, has changed the enterprise ' s management environment and management principle, extended the enterprise the scope of management with contents, but all these again have inevitably affected and changed internal control of enterprise main factor of concrete contents with characterized, combination to cause internal control of inner part of system of enterprise accountancy information and methods etc. the variety occurrence, the traditional accountancy ca n ' t satisfied the request of the network environment, and therefore it is urgently needed to establish the internal control of the system of accountancy information in network environment, with the request that satisfies the new surrounding to enhance the enterprise inner part control

    網路技術的高速發展與廣泛應用，改變企業的管理環境與管理理念，拓寬企業管理的范圍和內容，而這一切又必定影響並改變著企業內部控制要素的具體內容與表現特徵，並導致企業會計信息系統內部控制內容、方法手段等發生變化，傳統會計的內部控制已不能滿足網路環境的要求，因此迫切需要建立健全網路環境下會計信息系統的內部控制，以滿足新環境加強企業內部控制的要求。
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