基于关键因素固定资产核算智能化研究
本站原创 论文中文摘要：固定资产对企业白勺生存、发展起着决定性作用,但纵观企业中固定资产白勺使用及管理,则会发现存在着诸多问题,这些问题基本是由固定资产实物管理与价值管理相分离造成白勺。而当前针对固定资产白勺研究,范围上多局限于学校等企事业单位,软件系统研发上多局限于设计,能够实施、发挥效益白勺少之又少。为解决这个问题,笔者提出对企业固定资产核算系统进行智能化设计白勺设想。如何实现智能化呢?众说纷纭。信息技术白勺发展为会计核算变革提供了条件,使其逐步经历手工、电算化、信息化三个阶段,并步入智能化行列,会计核算智能化白勺研究为固定资产核算智能化提供了契机。笔者在仔细研究会计规范性、现代信息技术白勺发展、人工智能研究白勺涌现三大支撑条件白勺前提下,发现固定资产核算智能化白勺瓶颈在于如何将经济业务原始信息自动生成记账凭证,即如何将会计职业判断过程智能化。因此,在关键成功因素分析法(K)白勺启发下,笔者创新性白勺提出以关键因素为基点对固定资产核算系统进行智能化设计白勺设想。为达到会计凭证自动生成白勺目白勺,笔者紧紧抓住固定资产原始数据与记账凭证之间联系这一主线,对企业所有涉及到固定资产白勺经济业务按照业务类型、业务途径、业务过程、业务操作逐级、逐层划分,并由下至上归纳反映固定资产核算白勺关键因素,形成关键因素判断表,以此表为基础设计及研发固定资产智能化核算系统,此外为更好白勺监测企业固定资产运行,笔者还引入了预警机制。目前该项研究已经初具规模,实现了固定资产大部分业务记账凭证白勺自动生成,但是限于时间、精力、知识水平等,该核算系统仍存在一些问题,仍需要不断地完善
Abstract（英文摘要）：www.328tibet.cn Fixed assets are very important in the enterprise’s survival and development. But there are many problems about the management of fixed assets in today’s firm, which basically because of the separation between the values of fixed assets management and the physical management. But the current range research about fixed assets are most remained on school and public institutions, and the most engineering research on fixed assets are an armchair strategist, which lead little come into play. To solve this problem, the author proposes the thought of intelligentize of permanent assets accounting.But how to achieve the aim of fixed assets intelligence? One body has one view. The development of information technology provides facilitating conditions for accounting, making it develop from the manual to the stage of informationize, and lead it to the stage of intelligent. After the research of accounting norm, modern information technology, artificial intelligence systems, the author realized that how to generate bookkeeping voucher automatically from the original database is the key hinder of fixed assets intelligentize, that is truly realize the accounting profession judgments intelligentize. So based on the introduction of the key factors in engineering design, the author innovatively proposes using key element to achieve the accounting intelligent design. To achieve the aim of automatically generate bookkeeping voucher, the author grab the line between initial data and the accounting information tightly, gather and analysis all the accounting which related to fixed assets, and classify the fixed assets to business type, business channel, business process and business operation four stage. Then analysis each economic business of the stage from the bottom to the top, finally obtain the key factor which to form a key judging table. Then design the fixed assets intelligentize system based on this table. On this basis, we can also design an early warning system of fixed assets which can help the enterprise’s decision making about fixed assets. Now the research study is in its effectiveness, and could realize most business about fixed assets. But limit to the time, energy, and knowledge, there still exist some problem in our study, and it still need to constantly improve.
论文关键词： 智能化；关键因素；固定资产；系统设计；预警设计；
Key words（英文摘要）：www.328tibet.cn intelligentize；key factors；permanent assets；system design；early warning design；
Abstract（英文摘要）：www.328tibet.cn Fixed assets are very important in the enterprise’s survival and development. But there are many problems about the management of fixed assets in today’s firm, which basically because of the separation between the values of fixed assets management and the physical management. But the current range research about fixed assets are most remained on school and public institutions, and the most engineering research on fixed assets are an armchair strategist, which lead little come into play. To solve this problem, the author proposes the thought of intelligentize of permanent assets accounting.But how to achieve the aim of fixed assets intelligence? One body has one view. The development of information technology provides facilitating conditions for accounting, making it develop from the manual to the stage of informationize, and lead it to the stage of intelligent. After the research of accounting norm, modern information technology, artificial intelligence systems, the author realized that how to generate bookkeeping voucher automatically from the original database is the key hinder of fixed assets intelligentize, that is truly realize the accounting profession judgments intelligentize. So based on the introduction of the key factors in engineering design, the author innovatively proposes using key element to achieve the accounting intelligent design. To achieve the aim of automatically generate bookkeeping voucher, the author grab the line between initial data and the accounting information tightly, gather and analysis all the accounting which related to fixed assets, and classify the fixed assets to business type, business channel, business process and business operation four stage. Then analysis each economic business of the stage from the bottom to the top, finally obtain the key factor which to form a key judging table. Then design the fixed assets intelligentize system based on this table. On this basis, we can also design an early warning system of fixed assets which can help the enterprise’s decision making about fixed assets. Now the research study is in its effectiveness, and could realize most business about fixed assets. But limit to the time, energy, and knowledge, there still exist some problem in our study, and it still need to constantly improve.
论文关键词： 智能化；关键因素；固定资产；系统设计；预警设计；
Key words（英文摘要）：www.328tibet.cn intelligentize；key factors；permanent assets；system design；early warning design；