企业管理会计信息化应用研究——以烽火通信为例

摘要

人类正面临一个全面信息化的时代，计算机的全面普及、网络通信的不断成熟、云计算等现代信息技术正在崛起，并且以极快的速度地渗透到整个社会的各个不同领域。管理会计作为一个会计的重要分支，已然成为了当今时代的宠儿，若想顺利落地，离不开信息化这一“隐形的翅膀”。本文从全新的角度探讨了管理会计信息化在高新技术企业的应用和发展，以烽火通信公司为例，指出管理会计信息化在其应用过程中还存在相应的问题，并进行分析，并根据原因提出相关建议，从而促进管理会计信息化建设的稳定发展。同时希望能够使高新技术企业发展水平得到提升，在管理会计信息化的作用下实现跨越式发展。

关键词：管理会计； 信息化；高新技术企业

ABSTRACT

Human beings are facing an era of comprehensive information, the all-round popularization of computers, the continuous maturity of network communication, cloud computing and other modern information technologies are rising, and infiltrate into different fields of the whole society at a very fast speed. As an important branch of accounting, management accounting has become the darling of the times. If you want to land smoothly, you can not do without the "invisible wing" of information technology. This paper discusses the application and development of management accounting informatization in high-tech enterprises from a new point of view. Taking Beacon Communication Company as an example, this paper points out that there are still corresponding problems in the application of management accounting informatization, and analyzes them. According to the reasons, some suggestions are put forward to promote the stable development of management accounting information construction. At the same time, it is hoped that the development level of high-tech enterprises can be improved and the development of high-tech enterprises can be realized by leaps and bounds under the action of management accounting informatization.

Key words：Management accounting;  Promotion of information technology;  High-tech Enterprises

目录

一、绪论1

（一）研究背景和意义1

（二）.2研究意义1

（三）文献综述2

（四）研究内容2

（五）研究方法3

二、管理会计信息化相关概念及理论4

（一）管理会计信息化概念4

（二）管理会计信息化特点4

（三）管理会计信息化发展历程4

三、烽火通信公司应用管理会计信息化的现状6

（一）烽火通信公司概况6

（二）烽火通信管理会计信息化现状6

（三）管理会计信息化在烽火通信公司应用存在的问题及原因8

四、管理会计信息化在烽火通信公司的应用措施10

（一）建立健全企业的内部制度10

（二）加强对管理会计信息化的科学认识10

（三）完善管理会计信息系统体系10

五、结论12

参考文献13