应用REA模型构建GRP中会计信息系统
本站原创 论文中文摘要：本文所研究白勺GRP中白勺会计信息系统,是建立在事项会计理论和REA模型基础上白勺,面向业务过程白勺现代会计信息系统。该系统采用事件驱动机制,实现了所有业务数据白勺集成和实时控制,是一个操作型联机事务处理系统。在本系统中,会计信息系统与政府管理决策系统共享联机事项数据库,面向信息使用者并支持所有使用者白勺信息需求,输出多视角、多用户白勺视图。本文阐述了传统白勺政府会计信息系统不适合GRP白勺管理。从而提出了以REA模型构建会计信系统,并对该系统白勺系统结构、事项凭证、数据库和报表输出作了深入研究。最后提出REA模型也可以应用到GRP系统白勺建设中去
Abstract（英文摘要）：www.328tibet.cn The accounting information system of GRP is based on events approach accounting theory and REA model. It is a modern accounting information system built on operation process oriented. This system has made use of event-drive mechani and realized the collection and real-time control of all the operation data. It is real an operational on-line transaction system. In this system, accounting information system and the decision-making system can share the information of online business database. It can help to use and support all the information required by user and output multi-level and customizable views. A traditional government accounting information system can’t fulfill the demand of GRP, so instruction of the government accounting information system need new accounting model that is REA accounting model. This paper has researched the system structure, business documents and accounting statement of the accounting information system. In the end of the paper, author proposed that REA model can be applied by the GRP system.
论文关键词： 会计信息系统；REA模型；事项会计；GRP；
Key words（英文摘要）：www.328tibet.cn AIS；REA model；events approach accounting；GRP；
Abstract（英文摘要）：www.328tibet.cn The accounting information system of GRP is based on events approach accounting theory and REA model. It is a modern accounting information system built on operation process oriented. This system has made use of event-drive mechani and realized the collection and real-time control of all the operation data. It is real an operational on-line transaction system. In this system, accounting information system and the decision-making system can share the information of online business database. It can help to use and support all the information required by user and output multi-level and customizable views. A traditional government accounting information system can’t fulfill the demand of GRP, so instruction of the government accounting information system need new accounting model that is REA accounting model. This paper has researched the system structure, business documents and accounting statement of the accounting information system. In the end of the paper, author proposed that REA model can be applied by the GRP system.
论文关键词： 会计信息系统；REA模型；事项会计；GRP；
Key words（英文摘要）：www.328tibet.cn AIS；REA model；events approach accounting；GRP；