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The Construction Of The Accounting Information Platform Based On Events Theory

Posted on:2016-12-11Degree:MasterType:Thesis
Country:ChinaCandidate:J L WangFull Text:PDF
GTID:2309330461492402Subject:Accounting
Abstract/Summary:PDF Full Text Request
The accounting information regardless of the microscopic economic subject itself or the national macro-control is very important. At present, more and more requirements of government departments to submit the accounting information of enterprises and institutions, there are multiple information submitted, inconsistency problem. This is not conducive to the government management of resource sharing, and increase the burden of enterprises and institutions, to provide opportunities for accounting information distortion. Many enterprises tax statements and bank credit reports are very different, increase the national macroeconomic management difficulties.Accounting information platform is a coverage of all enterprises and institutions to collect comprehensive information of national economy. The microscopic economic subject accounting information platform can also get the feedback information, better services for their own management, improve the economic benefit. The national government management departments can obtain consistent accounting information from the accounting information platform, Socialization of accounting information production this paper thought the traditional accounting information "monopoly" mode of production and many scholars put forward based on the study, chose the method of national construction matters accounting information platform. The processing by the accounting information platform of accounting detailed information, reliability, relevance, timeliness of accounting information can be increased. It can also produce scale effect, increase social efficiency, reduce social cost.This paper adopts normative research method, the research and application of the combination of theory. Firstly, the literature review, demonstrates the feasibility of accounting information platform construction, and then use the event accounting theory as the foundation of the accounting information platform, finally elaborated the accounting information platform of the operation mode and function of the application.
Keywords/Search Tags:Accounting Information Platform, Events Approach, Value Chain
PDF Full Text Request
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