基于IT的财务管理信息系统研究

【作者】 刘保华；

【导师】 赵嵩正；

【作者基本信息】 西北工业大学 ， 管理科学与工程， 2003， 硕士

【摘要】 财务管理的对象是企业的资金流，是对资金计划、筹措和使用的有效管理。由于传统的财务管理手段具有多种弊端，无法满足企业运营与发展的需要。财务管理信息系统的应用为解决这些问题提供了帮助，使得财务管理的核心作用真正得到发挥。本文就是根据财务管理信息系统的发展趋势，以基于IT技术支持的先进财务管理信息系统的运作为对象进行研究的。 本文首先分析了财务管理的基本内容以及财务管理信息化初期所存在的种种弊端和不足，提出了在企业信息化迅猛发展的今天财务管理信息系统所应该具有的功能和特点。在此基础上，提出了财务管理信息系统的整体框架并且分别讨论了在此框架范围内系统的三大核心子模块—总账、应收账款、应付账款的管理目标和业务流程以及各个子模块之间的数据传递和相互集成关系。最后，本文探讨了对于管理决策有着重要意义的集成财务分析等内容。 根据财务管理信息系统在企业的实际应用的情况，本文还讨论了在管理制度层面上应该注意的问题。特别强调了财务系统安全性的保障对于整个系统良好运行的重要性。更多还原

【Abstract】 The object of Financial Management, the goal of which is the efficient management of the capital planning , raising and utilizing, is capital flow of the enterprise. But for the limitations of the traditional Financial Management, it can not match the demand of the enterprise’s operation and development. However, with the application of Financial Management Information System, these problems can be solved well and the core function of the Financial Management is exerted. According to the development current of the Financial Management Information System, this paper studies the operation of the advanced Financial Management Information System with the support of IT.This paper firstly analyzes the basic content within the financial management and the limitations of financial management informatization during its initial stages, then it brings forward the functions and effectiveness which the Financial Management Information System nowadays should possess. On this basis, this paper illustrates a framework of Financial Management Information System and discusses the administrant goal and transaction process of its three core modules-General Ledger, Account Receivable and Account Payable, meanwhile analyzes data exchange and mutual integration among them. In the final part of its main body, the paper studies the Financial Analysis which plays an important role in decision making.At last, this paper discusses the problem of management system and system security which are help to the well performance of the Financial Management Information System.更多还原