CAJ | 학술논문

中小企业作为国民经济支柱，提升企业内部系统管理效率与自身经营管理水平，在现代企业经营管理中迫在眉睫。以会计信息系统的功能及其构建原则为基础，指出中小企业在网络环境下构建会计信息系统的基本框架，以及系统功能的后期维护措施，为中小企业会计信息系统的重建与企业内部系统管理提出了参考建议。
중소기업작위국민경제지주，제승기업내부계통관리효솔여자신경영관리수평，재현대기업경영관리중박재미첩。이회계신식계통적공능급기구건원칙위기출，지출중소기업재망락배경하구건회계신식계통적기본광가，이급계통공능적후기유호조시，위중소기업회계신식계통적중건여기업내부계통관리제출료삼고건의。
As the mainstay of national economy , it is necessary for small and medium -sized enterprises to improve their man-agement and operation level .Based on the functions of the accounting information system and it ’ s construction principles , the paper proposed a basic framework for small and medium -sized enterprises to construct the accounting information system and the mainte-nance measures .It also put forward some suggestions for the reconstruction of accounting information system for small and medium enterprises .