Research On The Implementation Of Accounting Information System In L Company

With the advent of the new economic knowledge age in the 21 st century,under the background of accelerating the realization of information management in the world,modern enterprises have also moved towards an important stage of development to seek innovation and transformation.Based on many aspects of the management,how to strengthen the understanding and application of it more scientifically,reasonably and effectively,and to play a guiding role in the accounting information management of enterprises,to deepen the financial and accounting management mode and development value of the enterprise,This has become a focus of current people’s attention.In the actual situation,because of the construction and implementation quality of the accounting information system,it is directly related to the financial management level and economic operation activities of the enterprise,and it is a scientific means to promote the enterprise to move towards informatization,standardization and standardization.At the same time,it is also an important guarantee to change the traditional financial management mode,the omission and the information asymmetry.Therefore,the content of this paper is to discuss the current construction of the accounting information system of L company in the context of the case study.This paper analyzes the actual operation of the existing management system in L company in the process of speeding up accounting informatization.According to its shortcomings and influencing reasons,this paper analyzes the problems of L company and finds that:(1)the efficiency of accounting and supervision is low.(2)Lack of assurance of information quality.(3)Low information integration.(4)There is no organic combination of business process and accounting activities.The analysis of the existing problems of L company is due to the existing problems in the business process of L company’s AIS: the current AIS business process is based on the theory of labor division,neglecting to print two copies of management information,repeatedly collecting data in a highly summarized way,and the collection of accounting data after the occurrence of business is lagging behind.The specific implementation process of L company’s accounting information system is as follows:(1)business event analysis of L company based on real model;business process optimization of each demand module of L company based on real accounting model matrix,so as to build the business process of L company’s accounting information system.(2)The selection of accounting information system based on real model.(3)The database structure design of accounting information system based on real model.(4)Based on real accounting information system online.At last,the paper forecasts the implementation effect of L company’s business process optimization based on real accounting model and puts forward safeguard measures.Based on the theory of accounting information system and real model,this paper uses literature research,case analysis,qualitative and quantitative methods to strengthen the content analysis of the paper,which provides a better theoretical basis.According to the existing accounting information system of L company,combining business process with accounting activities,improving the level of accounting information management of L company,enhancing its comprehensive value and market competitive advantage,and providing better improvement countermeasures.The analysis shows that the optimization of L company’s accounting information system is to enhance the quality of L company’s financial management,the performance of accounting information system implementation and the advantages of comprehensive value development.The proposal and application of real model accelerate the innovation of accounting information management and the power of system optimization.