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Research On The Integrity Of Accounting And Statistics Calculation Under Network Environment

Posted on:2007-10-05Degree:MasterType:Thesis
Country:ChinaCandidate:S X LiFull Text:PDF
GTID:2179360185451643Subject:Accounting
Abstract/Summary:PDF Full Text Request
The research on the coordination of accounting and statistics calculation haslasted for several years,which is a unique phenomenon in national economyaccounting. In China,there are two parallel calculation system: accounting as theequity of micro-economic calculation, while statistics as the equity ofmacro-economic calculation. Even after our country implemented the SNA (Systemof National Accounts), the many differences between the two can not be reconciled,and formed the unique phenomenon of a parallel calculation system:accountingcalculation and statistical calculation, which can not share information and mutualcertification, resulting in a distortion of information, information asymmetry and otherproblems puzzling the economic calculation work for a long time.This article thinksthe main reasons causing above problems lie in two aspects: one is the obstacle oftraditional accounting and statistics theory, and and the other is the defects of theexisting economic information production pattern. According to the common ofaccounting and statistics calculation and making good use of network and informationtechnology, this paper breakthroughs the the obstacle of traditional accounting andstatistics theory and changes the existing personal economic information productionpattern, then constructs a new economic information production pattern(SIIPS)basedon network environment and informaion technology.The SIIPS combinatesaccounting and statistics calculation organically and achieves the automaticproduction, mutual sharing and mutual certification of economic information.So theSIIPS not only improve the efficiency of information production,but can control thedistortion of information effectively and enhances the value of economicinformation.All these will be of great help to improvement of present economicinformation production system, enterprise developmets, national macroeconomicregulation and the healthy and sustainable development of chinese economy.
Keywords/Search Tags:Socialized and Integrated Information Production System, Accounting Calculation, Statistics Calculation, Integrity, Network Environment
PDF Full Text Request
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