| With the popularity of the Internet and E-commerce,traditional internal control of accounting information systems no longer suits to the enterprise management and sustainable development.The application of information technology leads to great changes in traditional management:ERP cored enterprise management informatization has been extensively applied in China.As the implementing of ERP,a number of changes occur in the way,in the breadth and the depth of obtaining accounting information.What ERP advocates is not only a kind of technology,but also an advanced enterprise management theory which has a profound impact on the development of accounting control.Based on these viewpoints,the advanced concept of real-time accounting control is accepted by more and more enterprise,that is to say,the accounting information system could be effectively embedded into ERP system to achieve an integrated ERP system with accounting information system and other related subsystems,which provides a great platform for the realization and optimization of the integrated accounting information system.This thesis,taking SD Military Research Institute as our research target,investigates and analyzes the existing problems in real-time accounting control in SD Military Institute,meanwhile proposes the corresponding improvement strategies to provide some reference for the promotion of the real-time accounting control.This thesis reviews and summarizes the related literature and relevant theoretical knowledge on the real-time accounting control,and states in details the development status of real-time accounting control in the Military Institute in recent years.Then the thesis researches and makes the deep analysis on the existing situation and problems of real-time accounting control in the SD Military Institute by actual survey.Based on the above-mentioned research,this thesis puts forward some improvement measures and recommendations as well as research prospects. |
PDF Full Text Request