Abstract

The great development of modern information technology brings new challenges to enterprises and makes the design of accounting information system of enterprises a focus issue in the field of enterprise informatization. This paper describes main contents of accounting information system of modern enterprises and discusses its design methods from two aspects - hardware and software. Main contents of accounting information system of modern enterprises First, descriptions of accounting information resources. Information resources have gradually become a most important strategic resource of enterprises. The operation of enterprise accounting information system has significant influence on enterprise performance. Descriptions of accounting information system are mainly realized through the establishment of corresponding metadata. Modern enterprise accounting information has a wide range of users. Only workers majoring in audit and accounting can understand the meaning of accounting information published by enterprises comprehensively. Non-specialized persons only want to understand the information they consider valuable and such information must be described as the form they can understand. Therefore, data description is very important for information users. On that account, it is required to integrate high-level functions such as searching requirements of accounting information users, characteristics of accounting information resources and excavation and evaluation of system information so as to establish a metadata set that can assist enterprises in identification, description, organization and management of accounting information. Second, collection and organization tool of accounting information. This tool platform mainly includes user registration, management and maintenance, administrator station management and recommended resources of ordinary users. Accounting information system platform mainly has two functions: first, it involves manpower, mainly including functions of different participants such as system administrator, content administrator and ordinary users. System administrator has the highest authority, mainly including management over content administrator and user information and classification of accounting information. Content administrator is mainly responsible for distributed collection, indexing, organization and release of various network information resources and examination of various resources recommended by users. Ordinary users can read existing resources in the system, recommend new resources and submit them to content administrator in the form of accounting data analysis. Meanwhile, they can implement information feedback and interaction and obtain individualized information. The other system function is automatically executed by the system, mainly including automatic monitoring on network information source and implementation of quality assessment. Third, automatic monitoring on accounting information source and comprehensive data analysis. Data in accounting information resource library are analyzed mainly through the combination of manual review and automatic monitoring. Enterprise accounting information system can provide data obtained by automatic monitoring and analysis on automatically obtained basic index data. As accounting resources have great variability, accounting information resources collected are considerable. To ensure that various resources in accounting information system have availability and timeliness and the corresponding relationship among various accounting data has accuracy, it is required to use real-time testing of computer software for automatic analysis and meanwhile record the monitoring time and period of each object under monitoring and use the system to implement

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