Research on the Path Selection of Enterprise Accounting Information and the Benefit Evaluation
|School||Henan Polytechnic University|
|Keywords||Accounting information path selection ERP benefit evaluation|
The core of implanting enterprise accounting information problem is economicbenefits. Which directly decide the choice of accounting methods and the level ofimplementation. And it affects development of enterprises and the prosperity ofeconomy in the long-term. So, it is a hot topic in accounting field, which is economicbenefit about enterprise accounting information. With the coming and development ofknowledge economy, the development and implementation of China’s accountinginformation has made great achievements. But because of historical, institutional,cultural and other reasons, there are many kinds of problems along the development ofChina’s accounting information. The root of these problems is that unreasonableimplementation about enterprise accounting information. A reasonable program ofaccounting information is an important prerequisite for the development of enterprises.The construction and implementation of accounting information have positive andfar-reaching significance for enterprise and economic development in China. Therefore,the research of economic benefits about choosing the path of China’s corporateaccounting information is a serious problem.In this paper, we use some typical enterprises as examples when we research thepath of enterprise accounting information and its economic benefits. We first review thehistory of accounting information and empirical studies by theoretical overview. Thenwe use financial data of some companies, combined with the gray relational coefficientmethod and comparative analysis to research the factors that impact enterpriseaccounting information. Studies have shown that the implementation of accountinginformation could greatly improve the economic benefits of enterprises. Finally, we putforward some countermeasures that can optimize enterprise accounting informationwhen we use economic benefits as a starting point among a number of factors.