Research on Accounting Information Sharing Mechanism : —Based on economic management perspective

Abstract

Accounting information sharing plays an important role in giving full play to the resource allocation effect of accounting information and improving economic management. The establishment of a socialized accounting information public service platform focusing on the disclosure of financial report data is one of the main tasks of the "13th Five-Year Plan" for accounting reform and development of the Ministry of Finance. Aiming at a series of problems caused by multiple submissions, different calibers, mutual independence, and non-sharing of current accounting information, this article explores the mechanism and realization path of accounting information sharing from the perspective of economic management, and proposes vertical integration, horizontal interaction, and Internal integration, unified nationwide accounting information sharing service system. Use cloud computing technology to establish an accounting information platform to realize "counting out and sharing resources" of accounting information.