Accounting Information System Studies Of The State-Owned Group Of Holding Company

The step of time never rest , the people of 21 century step quietly into information times. Information become most attract people the classical words of eyeball, brightly mark the characteristic of societyof notice economic and knowledge economy. As China joins WTO, state-owned enterprise still has not enough time to enjoy country door to open, is happy as bringing , " crowd wolf " have kept pouring in. The state-owned enterprise that key competition ability lacks must be faced with the survival crisis of " with wolf dance totally ". " thingJing day select , winning bad Tai " is only survival rule.Between the continuously thorough development and international domestic enterprise of socialist market economy competition aggravate , the state-owned enterprise of China must meet the development of times, carry out enterprise carefully in develop strategy for a long period plan , deepen reform and developing innovation , form the key competition ability of self step by step, and the present situation of financial management and accounting information system can not satisfy this requirement obviously, since artificial factor and system run the reason of mechanism and means, causes plenty of false accounting informations , is serious to affect decision quality , has become the bottleneck of the work of business management. The double pressure of external competitive and inner requirement shows that it is very necessary that enterprise group found the accounting information systemthat perfects scientifically with urgent.This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state-owned group financial accountant of holding company to discuss and worth related theories such as theory , is close to combine the reality of the state-owned group financial management and accounting information system of holding company , adopts to determine the nature, is with ration , sum up the method of deducing , enumerate case layer upon layer further , record system and processing for the state-owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center , information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state-owned group accounting information of holding company that perfected scientifically, and reach following conclusion:First, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision. It is to realize information real time to found the goal of the accounting information system of science , accurate , complete with useful; Realize resource optimization disposition, it is reasonably floating to worth; Helpenterprise make correct decision promptly, so as meet the economic environment that changes with each passing day , unceasing development is strengthened.The second, a scientific accounting information system of perfect, prompt efficient and safe operation includes 3 essential factors at least: One is the employee troops that will have a high quality , person is basic; 2 is to have perfect business management and built-in control system, system is ensured; 3 is to wait for advanced science and technology using computer and network, technology is the foundation of establishing highway and carrier.It is of 3th , cancel after verification correctly enterprise group inside compensate for to sell economic item, weave newspaper scientifically to merge accounting form , is most important for raising the state-owned group accounting information quality of holding company.4th grades concentration accounting accounting , shortens management chain , can raise accounting information accuracy and promptance maximumly.Conclusion and the research accomplishment of this p...