The hierarchy of controlling instruments , from higher to lower , is application program , platform , the instruments driver dll , visa , operating system and protocol level of the communication 平臺的上層是測試應(yīng)用程序,平臺以下有儀器驅(qū)動(dòng)層、 visa層、操作系統(tǒng)層和通訊協(xié)議層。
This paper utilizes decision theory , cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory , is close to combine the reality of the state - owned group financial management and accounting information system of holding company , adopts to determine the nature , is with ration , sum up the method of deducing , enumerate case layer upon layer further , record system and processing for the state - owned systematic essential factor , system hierarchy of control and classfication in the group accounting information system of holding company to handle system , combined accounting form and accounting accounting center , information transmit the related problems such as system have carried out the thorough research of overall system , inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically , and reach following conclusion : first , accounting information is that the key , accounting information system of the information of business management is the strong support system of enterprise decision 外部競爭和內(nèi)在要求的雙重壓力都表明企業(yè)集團(tuán)構(gòu)建科學(xué)完善的會計(jì)信息系統(tǒng)十分必要和迫切。本文根據(jù)國有控股企業(yè)集團(tuán)財(cái)務(wù)會計(jì)的特點(diǎn)與職能,運(yùn)用決策論、控制論、系統(tǒng)論和價(jià)值論等相關(guān)理論,緊密結(jié)合國有控股企業(yè)集團(tuán)財(cái)務(wù)管理和會計(jì)信息系統(tǒng)的實(shí)際,采用定性與定量相結(jié)合、歸納推斷的方法,層層深入,列舉案例,對國有控股企業(yè)集團(tuán)會計(jì)信息系統(tǒng)中的系統(tǒng)要素、制度控制體系、分類記載體系、加工處理體系、合并會計(jì)報(bào)表、會計(jì)核算中心、信息傳遞體系等相關(guān)問題進(jìn)行了全面系統(tǒng)深入的研究,推論出科學(xué)完善的現(xiàn)代國有控股企業(yè)集團(tuán)會計(jì)信息系統(tǒng)的構(gòu)架,并得出如下結(jié)論:第一,會計(jì)信息是企業(yè)管理信息的核心,會計(jì)信息系統(tǒng)是企業(yè)決策的強(qiáng)有力的支持系統(tǒng)。