基于成本效益视角的会计信息化建设研究

近年来,随着企业信息化建设的高涨,会计信息化作为一个新的概念逐步被会计界所接受。就其本质而言,它并不是一个新鲜的事物,而是顺应了信息化发展潮流,克服传统会计电算化的缺陷并在此基础上进行的拓展和延伸,是新一代的会计信息系统。本文基于成本效益分析的视角,对会计信息化建设中的成本和效益进行剖析,以期解决会计信息化投资的“过度谨慎”与“盲目跟随”问题。

Study on Construction of Accounting Informization:Based on the Analysis of Cost vs. Benefits

Recently, with rising interests of enterprise informization, accounting inforrnization is gradually accepted as a new concept by the professions. In essence, it conformed to the tendency of informization, overcame the shortcomings of traditional accounting computerization and further developed into a new generation accounting information system. The paper analyzes the construction of accounting informization based on the cost vs. benefits and hopes to solve the problem of over-caution and blind advocation of the investment of accounting informization.