云環(huán)境下的ABC公司會(huì)計(jì)文化建設(shè)研究
發(fā)布時(shí)間：2018-09-17 15:34
【摘要】：一部會(huì)計(jì)發(fā)展史就是一部人類(lèi)發(fā)展的歷史,幾乎每種會(huì)計(jì)思想的形成、每個(gè)會(huì)計(jì)方法的確立、每個(gè)會(huì)計(jì)準(zhǔn)則的制定,都與經(jīng)濟(jì)環(huán)境密切相關(guān)。會(huì)計(jì)環(huán)境是經(jīng)濟(jì)發(fā)展的產(chǎn)物,同時(shí)會(huì)計(jì)發(fā)展史的變化又以會(huì)計(jì)環(huán)境的變化為前提。會(huì)計(jì)文化作為會(huì)計(jì)主體為應(yīng)對(duì)外部挑戰(zhàn)而在內(nèi)部對(duì)會(huì)計(jì)意識(shí)形態(tài)進(jìn)行的主動(dòng)投資,其形成實(shí)質(zhì)是一種新創(chuàng)造的發(fā)生過(guò)程,把握會(huì)計(jì)環(huán)境約束中,新會(huì)計(jì)文化“從舊基礎(chǔ)中新陳代謝”的變遷對(duì)于會(huì)計(jì)文化的更新與發(fā)展具有重要的意義。會(huì)計(jì)文化作為中國(guó)特色社會(huì)主義文化的的一個(gè)重要分支也受到了國(guó)家有關(guān)部門(mén)的高度重視,財(cái)政部2012年5月30日發(fā)起會(huì)計(jì)文化建設(shè)征文活動(dòng),并于2013年2月1日公布獲獎(jiǎng)作品名單并將獲獎(jiǎng)作品出版成冊(cè),以此推動(dòng)中國(guó)特色社會(huì)主義文化的建設(shè)。近年來(lái),云計(jì)算與大數(shù)據(jù)等技術(shù)浪潮的到來(lái),催生了會(huì)計(jì)文化環(huán)境的又一次“新陳代謝”。云計(jì)算將主導(dǎo)企業(yè)應(yīng)用的未來(lái)已成為業(yè)界的共識(shí),轉(zhuǎn)向云計(jì)算是企業(yè)應(yīng)用模式的顛覆性變化。在云環(huán)境下,企業(yè)能以簡(jiǎn)便的方式實(shí)現(xiàn)業(yè)務(wù)集成與協(xié)同,有效解決企業(yè)應(yīng)用豎井、信息孤島和效率低下等問(wèn)題。云環(huán)境下會(huì)計(jì)人的思維模式、工作模式都將發(fā)生不同程度的變化,這種會(huì)計(jì)執(zhí)業(yè)環(huán)境的變化對(duì)會(huì)計(jì)文化帶來(lái)了強(qiáng)烈的沖擊。ABC公司是一家客車(chē)制造企業(yè)。公司十分重視企業(yè)信息化管理,管理信息系統(tǒng)的建設(shè)已歷時(shí)20余年。公司擁有300多家售后服務(wù)站和多家服務(wù)網(wǎng)點(diǎn),分布在全國(guó)10幾個(gè)省市中,形成了龐大的集團(tuán)化公司。隨著公司規(guī)模的不斷擴(kuò)大和業(yè)務(wù)的不斷擴(kuò)展,迅猛增長(zhǎng)的會(huì)計(jì)數(shù)據(jù)和信息及利益相關(guān)者多元化的信息使用需求對(duì)其會(huì)計(jì)信息化建設(shè)提出了更高的要求。公司于2014年初開(kāi)始使用金蝶“財(cái)務(wù)云”軟件,為云環(huán)境下會(huì)計(jì)文化建設(shè)的研究提供了良好的案例研究平臺(tái)。在整個(gè)社會(huì)的會(huì)計(jì)文化“大氣候”受到云計(jì)算的沖擊而產(chǎn)生波動(dòng)的情況下,ABC公司如何建設(shè)并不斷優(yōu)化自身的會(huì)計(jì)文化,適應(yīng)整個(gè)社會(huì)會(huì)計(jì)文化的“新陳代謝”過(guò)程,保障自身的高速健康發(fā)展已成為其亟待解決的重要問(wèn)題。會(huì)計(jì)文化建設(shè)具有長(zhǎng)期性和動(dòng)態(tài)性,鑒于云環(huán)境的高度動(dòng)態(tài)性和復(fù)雜性,本文引入了會(huì)計(jì)文化建設(shè)的動(dòng)態(tài)輪軸模型,形成了以云環(huán)境下會(huì)計(jì)文化新內(nèi)涵為軸心,以會(huì)計(jì)行為模式塑造為中層,以COSO新框架保障體系為外層的動(dòng)態(tài)性輪軸模型。模型在自轉(zhuǎn)和公轉(zhuǎn)的運(yùn)動(dòng)中,既實(shí)現(xiàn)了每個(gè)環(huán)節(jié)的自我完善,又保障了各個(gè)環(huán)節(jié)和層次的實(shí)時(shí)互動(dòng)。為了解云環(huán)境下ABC公司會(huì)計(jì)文化建設(shè)的現(xiàn)狀,找出云環(huán)境下會(huì)計(jì)文化建設(shè)的基準(zhǔn)點(diǎn),本文對(duì)ABC公司會(huì)計(jì)文化建設(shè)的現(xiàn)狀進(jìn)行了問(wèn)卷調(diào)查。最后,本文以ABC公司云環(huán)境下會(huì)計(jì)文化的建設(shè)展開(kāi)案例研究,以期促成ABC公司會(huì)計(jì)文化建設(shè)的高效性,增強(qiáng)ABC公司的綜合競(jìng)爭(zhēng)力。會(huì)計(jì)文化作為一種生產(chǎn)力,其內(nèi)涵的變化催生了新的生產(chǎn)力。云環(huán)境下的會(huì)計(jì)文化既具有會(huì)計(jì)文化的一般特征,又呈現(xiàn)出其自身獨(dú)有的特征。本文把云環(huán)境下的會(huì)計(jì)相關(guān)問(wèn)題擴(kuò)充到了行為領(lǐng)域與文化領(lǐng)域,豐富了會(huì)計(jì)文化的相關(guān)理論。區(qū)分了傳統(tǒng)會(huì)計(jì)執(zhí)業(yè)環(huán)境與云環(huán)境下會(huì)計(jì)文化的不同內(nèi)涵,推動(dòng)了會(huì)計(jì)文化理論的不斷發(fā)展。通過(guò)會(huì)計(jì)文化建設(shè)方案的設(shè)計(jì)為ABC公司云環(huán)境下會(huì)計(jì)文化的建設(shè)提供了細(xì)化的路徑,為云環(huán)境下其它公司的會(huì)計(jì)文化建設(shè)提供了理論參考,推動(dòng)了云計(jì)算在我國(guó)企業(yè)中的規(guī)�；瘧�(yīng)用與快速發(fā)展。
[Abstract]:A history of accounting development is a history of human development. The formation of almost every accounting idea, the establishment of each accounting method and the formulation of each accounting standard are closely related to the economic environment. The formation of accounting subject's active investment in accounting ideology in order to meet the external challenge is essentially a process of new creation. It is of great significance for the renewal and development of accounting culture to grasp the change of the new accounting culture "metabolism from the old foundation" in the accounting environment constraint. An important branch of socialist culture with Chinese characteristics has also been attached great importance by the relevant departments of the state. The Ministry of Finance launched an activity of collecting papers for the construction of accounting culture on May 30, 2012, and announced the list of winning works on February 1, 2013 and published the winning works into a book, in order to promote the construction of socialist culture with Chinese characteristics in recent years. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, and the shift to cloud computing is a disruptive change in enterprise application patterns.In the cloud environment, enterprises can achieve business integration and collaboration in a simple way. ABC Company is a bus manufacturing enterprise. The company attaches great importance to enterprise information management. The construction of management information system has lasted for more than 20 years.The company has more than 300 after-sales service stations and many service outlets, which are distributed in more than 10 provinces and cities in China, forming a huge group company.With the continuous expansion of the company's scale and business, the rapid growth of accounting data and information and diversified letters of stakeholders. In early 2014, the company began to use the "financial cloud" software, which provides a good case study platform for the study of accounting culture construction in the cloud environment. In the whole society, the accounting culture "climate" fluctuates due to the impact of cloud computing. Therefore, how to build and optimize the accounting culture of ABC company, adapt to the "metabolism" process of the whole social accounting culture, and ensure its high-speed and healthy development has become an important problem to be solved urgently. The dynamic wheel-axle model of accounting culture construction is formed, which takes the new connotation of accounting culture under the cloud environment as the axis, the accounting behavior model as the middle-level, and the new framework of COSO as the outer layer. In the movement of rotation and rotation, the model not only realizes the self-perfection of each link, but also ensures each link. In order to understand the current situation of ABC's accounting culture construction in the cloud environment and find out the benchmark of accounting culture construction in the cloud environment, this paper conducts a questionnaire survey on the current situation of ABC's accounting culture construction. Finally, this paper carries out a case study on the construction of accounting culture in the cloud environment of ABC in order to promote ABC's accounting culture construction. Accounting culture, as a kind of productive force, changes in its connotation have brought about new productive forces. Accounting culture in cloud environment not only has the general characteristics of accounting culture, but also presents its own unique characteristics. The behavioral and cultural fields enrich the relevant theories of accounting culture, distinguish the different connotations between the traditional accounting practice environment and the accounting culture in the cloud environment, and promote the continuous development of accounting culture theory. The accounting culture construction of other companies under the environment provides a theoretical reference and promotes the scale application and rapid development of cloud computing in Chinese enterprises.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：TP3;F426.471
本文編號(hào)：2246357
[Abstract]:A history of accounting development is a history of human development. The formation of almost every accounting idea, the establishment of each accounting method and the formulation of each accounting standard are closely related to the economic environment. The formation of accounting subject's active investment in accounting ideology in order to meet the external challenge is essentially a process of new creation. It is of great significance for the renewal and development of accounting culture to grasp the change of the new accounting culture "metabolism from the old foundation" in the accounting environment constraint. An important branch of socialist culture with Chinese characteristics has also been attached great importance by the relevant departments of the state. The Ministry of Finance launched an activity of collecting papers for the construction of accounting culture on May 30, 2012, and announced the list of winning works on February 1, 2013 and published the winning works into a book, in order to promote the construction of socialist culture with Chinese characteristics in recent years. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, and the shift to cloud computing is a disruptive change in enterprise application patterns.In the cloud environment, enterprises can achieve business integration and collaboration in a simple way. ABC Company is a bus manufacturing enterprise. The company attaches great importance to enterprise information management. The construction of management information system has lasted for more than 20 years.The company has more than 300 after-sales service stations and many service outlets, which are distributed in more than 10 provinces and cities in China, forming a huge group company.With the continuous expansion of the company's scale and business, the rapid growth of accounting data and information and diversified letters of stakeholders. In early 2014, the company began to use the "financial cloud" software, which provides a good case study platform for the study of accounting culture construction in the cloud environment. In the whole society, the accounting culture "climate" fluctuates due to the impact of cloud computing. Therefore, how to build and optimize the accounting culture of ABC company, adapt to the "metabolism" process of the whole social accounting culture, and ensure its high-speed and healthy development has become an important problem to be solved urgently. The dynamic wheel-axle model of accounting culture construction is formed, which takes the new connotation of accounting culture under the cloud environment as the axis, the accounting behavior model as the middle-level, and the new framework of COSO as the outer layer. In the movement of rotation and rotation, the model not only realizes the self-perfection of each link, but also ensures each link. In order to understand the current situation of ABC's accounting culture construction in the cloud environment and find out the benchmark of accounting culture construction in the cloud environment, this paper conducts a questionnaire survey on the current situation of ABC's accounting culture construction. Finally, this paper carries out a case study on the construction of accounting culture in the cloud environment of ABC in order to promote ABC's accounting culture construction. Accounting culture, as a kind of productive force, changes in its connotation have brought about new productive forces. Accounting culture in cloud environment not only has the general characteristics of accounting culture, but also presents its own unique characteristics. The behavioral and cultural fields enrich the relevant theories of accounting culture, distinguish the different connotations between the traditional accounting practice environment and the accounting culture in the cloud environment, and promote the continuous development of accounting culture theory. The accounting culture construction of other companies under the environment provides a theoretical reference and promotes the scale application and rapid development of cloud computing in Chinese enterprises.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：TP3;F426.471
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