云环境下的ABC公司会计文化建设研究.docxVIP

重庆理工大学硕士学位论文 以期促成 ABC 公司会计文化建设的高效性，增强 ABC 公司的综合竞争力。 会计文化作为一种生产力，其内涵的变化催生了新的生产力。云环境下的会 计文化既具有会计文化的一般特征，又呈现出其自身独有的特征。本文把云环境 下的会计相关问题扩充到了行为领域与文化领域，丰富了会计文化的相关理论。 区分了传统会计执业环境与云环境下会计文化的不同内涵，推动了会计文化理论 的不断发展。通过会计文化建设方案的设计为ABC公司云环境下会计文化的建设 提供了细化的路径，为云环境下其它公司的会计文化建设提供了理论参考，推动 了云计算在我国企业中的规模化应用与快速发展。 关键词：会计文化；动态轮轴模型；云计算 II 万方数据 Abstract Abstract The history of accounting development is a history of human development, the formation of almost every accounting ideas, the establishment of each accounting method, the development of each accounting standards, are closely related to the economic environment. Accounting environment is a product of economic development, while changes in the history of the accounting development are in the premise of the changes in accounting environment. Accounting culture is the active investment which the accounting subject coping with the external challenges, its essence is a kind of creation, grasp the ?metabolism‘ of accounting culture has profound significance on the development of accounting culture. Accounting culture as an important part of socialist culture attaches great importance to the relevant departments of our country, in order to promote the construction of socialism with Chinese characteristics culture the Ministry of Finance in May 30, 2012 started the construction of accounting culture campaign, and in February 1, 2013 announced the list of winners who will be published in book. In recent years, the arrival of the wave of cloud computing technology and big data gave birth to another ?metabolism‘ of accounting culture. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, moving to cloud computing is a disruptive change. Under the cloud environment, companies can use a convenient way to achieve business integration and coordination, effectively solve the problem of enterprise application silos, information isolated and low efficiency. Under the cloud environment, the thinking mo