“互联网+”时代下会计信息化的影响探究——以平安银行为例
现代科学技术的不断发展进步,使得互联网技术普遍应用到了人们的日常生活,不但渗入到各个传统行业,而且也深刻影响着各类新兴行业的发展,颠覆了各领域变革,也为会计信息化的发展带来了全新机遇。"互联网+"不仅改变了传统会计的职能和会计信息获取的方式,对会计信息的安全性也提出了更高的要求。现代企业要想在竞争激烈的环境中谋求生存,就必须在会计信息的效率、质量,以及所产生成本的可控性上下功夫。而相比于传统的会计人员,新一代的会计人员更需要学习更多的高新技术,不仅要加强学习会计软件的操作和使用,还要适当的参与企业会计信息系统的分析、设计和实施工作。本文将以平安银行为研究对象,运用横向和纵向的分析方法，对平安银行会计信息系统建设中财务指标等方面进行详细分析,并且针对平安银行在会计信息系统发展过程中暴露出的问题,深入研究其形成原因及对企业管理的影响。通过以上研究,分析出“互联网+”时代下会计信息化发展产生的影响,进而提出解决办法,着力为企业的发展提供更智能化、更便捷、更高效的服务和更加人性化的会计信息系统,并且为会计信息化未来的发展提出更多合理规划。
关键词：互联网＋；会计信息化；会计信息系统
Abstract
The continuous development and progress of modern science and technology make the Internet technology widely applied to People's Daily life, not only into the traditional industries, but also profoundly affect the development of all kinds of emerging industries, subvert the changes in various fields, but also bring new opportunities for the development of accounting informatization. Internet + has not only changed the functions of traditional accounting and the way to obtain accounting information, but also put forward higher requirements for the security of accounting information. If modern enterprises want to survive in the competitive environment, they must work hard on the efficiency and quality of accounting information and the controllability of the cost. Compared with the traditional accounting personnel, the new generation of accounting personnel need to learn more high-tech, not only to strengthen the learning of the operation and use of accounting software, but also to properly participate in the analysis, design and implementation of enterprise accounting information system. This paper will with pingan bank as the research object, USES the method of horizontal and vertical analysis, financial indicators in pingan bank accounting information system construction, etc detailed analysis, and according to ping an bank in the process of accounting information system development, the problems exposed by the further study of its formation and its influence on enterprise management. Through the above research, this paper analyzes the impact of "Internet +" on accounting informatization, and then puts forward solutions to provide more intelligent, more convenient and more efficient services and more humanized accounting information system for the development of enterprises, and puts forward more reasonable plans for the future development of accounting informatization.
Keywords: Internet +; Accounting information; Accounting information system
目 录
引言 1
一、基本概念及理论基础 1
（一）“互联网+”基本内涵及特征 1
（二）会计信息化基本内涵 1
（三）会计信息化相关理论 2
二、“互联网+”时代下平安银行会计信息化的影响 2
（一）平安银行简介 2
（二）基于“互联网+”的平安银行财务状况分析 2
（三）基于“互联网+”平安银行会计信息化研究 6
三、平安银行会计信息化问题 7
（一）会计人员职能转变 7
（二）会计信息化规模较小 8
（三）会计信息化投入成本较高 8
四、“互联网+”时代下推进会计信息化的对策建议 9
（一）促进会计职能的转变困难 9
（二）提高财务人员会计信息化处理能力 9
（三）开源节流，控制投入成本 10
结束语 10
参考文献 12
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