财务会计信息化对企业经营绩效的影响
摘 要
本文研究了财务会计信息化对企业经营绩效的影响，并提出了优化建议。通过分析财务会计信息化的基本概念和理论基础，本文认为，财务会计信息化可以提高企业决策效率、优化内部管理、提升信息披露质量，从而对企业经营绩效产生积极的影响。为验证这一假设，本文采用了回归分析，结果显示，财务会计信息化对企业经营绩效具有显著正向影响。同时，本文还提出了三点优化建议：加强信息化建设，整合公司内部资源，强化信息披露，以提高企业经营绩效。本文研究的意义在于，为企业使用财务会计信息化提供了理论依据和实践指导，同时也拓展了财务会计信息化领域的研究方向。
关键词：财务会计信息化、企业经营绩效、决策效率
Abstract
This paper studies the influence of financial accounting informatization on business performance and puts forward optimization suggestions. By analyzing the basic concepts and theoretical basis of financial accounting informatization, this paper believes that financial accounting informatization can improve the decision-making efficiency of enterprises, optimize internal management, improve the quality of information disclosure, so as to have a positive impact on the business performance of enterprises. In order to verify this hypothesis, regression analysis is used in this paper, and the results show that financial accounting informatization has a significant positive impact on business performance. At the same time, this paper also puts forward three optimization suggestions: strengthen information construction, integrate internal resources of the company, strengthen information disclosure, so as to improve business performance. The significance of this study is that it provides theoretical basis and practical guidance for enterprises to use financial accounting informatization, and also expands the research direction in the field of financial accounting informatization.
Keyword:_Financial accounting informatization, business performance, decision-making efficiency
目 录
1. 绪论 1
1.1 研究背景与目的 1
1.2 研究意义与价值 1
1.3 国内外研究现状 1
2. 相关概念及理论基础 3
2.1 财务会计信息化的基本概念 3
2.1.1 财务会计信息化的定义 3
2.1.2 财务会计信息化的特征 3
2.2 财务会计信息化的理论基础 4
2.2.1 信息技术理论基础 4
2.2.2 财务会计理论基础 4
3. 财务会计信息化对企业经营绩效的影响 5
3.1 提高决策效率 5
3.2 优化内部管理 5
3.3 提升信息披露质量 6
4. 企业经营绩效的提升建议 7
4.1 加强信息化建设，提升决策效率 7
4.2 整合公司内部资源，优化内部管理 7
4.3 强化信息披露，提高透明度 8
5. 结论 9
参考文献 10
致 谢 11
摘 要
本文研究了财务会计信息化对企业经营绩效的影响，并提出了优化建议。通过分析财务会计信息化的基本概念和理论基础，本文认为，财务会计信息化可以提高企业决策效率、优化内部管理、提升信息披露质量，从而对企业经营绩效产生积极的影响。为验证这一假设，本文采用了回归分析，结果显示，财务会计信息化对企业经营绩效具有显著正向影响。同时，本文还提出了三点优化建议：加强信息化建设，整合公司内部资源，强化信息披露，以提高企业经营绩效。本文研究的意义在于，为企业使用财务会计信息化提供了理论依据和实践指导，同时也拓展了财务会计信息化领域的研究方向。
关键词：财务会计信息化、企业经营绩效、决策效率
Abstract
This paper studies the influence of financial accounting informatization on business performance and puts forward optimization suggestions. By analyzing the basic concepts and theoretical basis of financial accounting informatization, this paper believes that financial accounting informatization can improve the decision-making efficiency of enterprises, optimize internal management, improve the quality of information disclosure, so as to have a positive impact on the business performance of enterprises. In order to verify this hypothesis, regression analysis is used in this paper, and the results show that financial accounting informatization has a significant positive impact on business performance. At the same time, this paper also puts forward three optimization suggestions: strengthen information construction, integrate internal resources of the company, strengthen information disclosure, so as to improve business performance. The significance of this study is that it provides theoretical basis and practical guidance for enterprises to use financial accounting informatization, and also expands the research direction in the field of financial accounting informatization.
Keyword:_Financial accounting informatization, business performance, decision-making efficiency
目 录
1. 绪论 1
1.1 研究背景与目的 1
1.2 研究意义与价值 1
1.3 国内外研究现状 1
2. 相关概念及理论基础 3
2.1 财务会计信息化的基本概念 3
2.1.1 财务会计信息化的定义 3
2.1.2 财务会计信息化的特征 3
2.2 财务会计信息化的理论基础 4
2.2.1 信息技术理论基础 4
2.2.2 财务会计理论基础 4
3. 财务会计信息化对企业经营绩效的影响 5
3.1 提高决策效率 5
3.2 优化内部管理 5
3.3 提升信息披露质量 6
4. 企业经营绩效的提升建议 7
4.1 加强信息化建设，提升决策效率 7
4.2 整合公司内部资源，优化内部管理 7
4.3 强化信息披露，提高透明度 8
5. 结论 9
参考文献 10
致 谢 11
