网络环境下财务信息系统建设研究

作为会计主体,其经营活动及成果主要以会计报告的形式反映出来。文章针对大多数不具备会计专业知识的财务信息使用者难以看懂财会报表的问题进行了研究,提出建立基于网络技术条件下的财务信息系统,指出该系统,具有财务信息多元化、实时化、互动化、集成化、透明化、智能化等特点,是一种不同于传统的面向使用对象的财务信息系统。

Establishment of Financial Information System in Network Environment

As the principal part of accounting work, the accountant' s management activities and results are mainly reflected in the form of accounting report. The authors study the problem that most financial information users who have little knowledge of accounting specialty feel difficult to understand the report forms,propose to establish the financial information system based on network technology and point out that the system is different from the traditional accounting report system and is geared to the need of users, which possesses of such characteristics as pluralisation, real time,integration and intelligence, etc. of financial information.