【作者】 张洋；

【导师】 王长峰；

【作者基本信息】 北京邮电大学 ， 工程管理（专业学位）， 2019， 硕士

【摘要】 随着互联网、大数据、云计算和区块链等新技术的不断涌现和成熟,会计档案信息化存储的可行性不断增长,重要性越来越明显,已经逐步成为未来财务信息化的重要前进的指引方向。财务信息化在过去很长的一段时间里取得了急速的发展,符合时代潮流、满足日常财务工作的软硬件不断更新涌现,许多政府机关和公司企业都在用先进的财务分析软件进行财务日常的核算和分析的工作。科技信息化的巨大进步极大的提升了企事业和政府机关财务管理的效率和水平,起到的积极意义是有目共睹的。然而,由于体制机制的滞后和技术成熟度的限制,会计档案信息化的进程相当缓慢,成为财务管理信息化发展的瓶颈。[1]本次论文研究内容以Y金融保险集团在进行会计档案信息化系统建设项目中的风险管理的研究。在深入研究和解读财政部和国家档案局联合颁布的令第79号文件《会计档案管理办法》基础上,按照研究问题的三个基本步骤:提出问题、分析问题、解决问题对问题进行分解。通过查找国内外相关文献和资料,结合会计档案信息化这个项目的独特的特点,进行实际的走访调研、政策法规咨询、实施商交流等工作环节来收集整理问题数据,采用定量和定性的风险分析方法相结合的思路开展研究。通过项目管理知识体系中的风险管理相关理论知识和方法,对项目系统建设中有可能面临或者实际遇到的风险加以分析管理。以保证项目在具体实施的过程中尽可能规避或降低风险并按照项目计划进度完成,确保信息系统安全稳定,保证电子化的会计资料真实有效,积极应对管理办法中暂未提及的其他项目风险性问题,以达到会计档案电子化保管的目的。更多还原

【Abstract】 With the emergence and maturity of new technologies such as internet,big data,cloud computing and block chains,the feasibility and importance of Accounting Archives Informationization are increasing and becoming an important direction of financial informationization in the future.Financial informationization has made tremendous progress in the past period.The software and hardware of financial accounting and analysis in line with the trend of the times are constantly updated.Many enterprises,institutions and government organs are using advanced financial analysis software for financial accounting and analysis.The tremendous progress of financial informationization has greatly improved the efficiency and level of financial management of enterprises,institutions and government organs,and the positive significance is obvious to all.However,due to the lag of system and mechanism and the limitation of technical maturity,the process of Accounting Archives Informationization is quite slow,which has become the bottleneck of the development of financial management informationization.The research content of this paper is to study the risk management of Y Financial Insurance Group in the construction project of accounting archives information system.On the basis of a thorough study of the Measures for the Management of Accounting Archives issued by Decree No.79 of the Ministry of Finance and the State Archives Administration,this paper decomposes the problems according to the three basic steps of researching the problems:putting forward the problems,analyzing the problems and solving the problems.By searching for relevant literature and information at home and abroad,combining with the unique character:istics of the project of accounting archives informationization,we collect and sort out the problem data through actual visits and research,policy and regulation consultation,and business exchanges,and carry out research by combining quantitative and qualitative risk analysis methods.Through the risk management theory knowledge and methods in the project management knowledge system,the risk that may be faced or actually encountered in the construction of the project system is analyzed and managed.In order to ensure that the project can avoid or reduce risks as much as possible in the specific implementation process and complete according to the project schedule,ensure the security and stability of the information system,ensure the authenticity and validity of electronic accounting data,and actively deal with other risk issues not mentioned in the management methods,so as to achieve the purpose of electronic storage of accounting files.更多还原