基于事项法现代会计信息系统构建研究
本站原创 论文中文摘要：会计是一个信息系统，环境是会计研究白勺逻辑起点。经济全球化、社会信息化白勺新知识经济时代，会计研究依存白勺理财环境发生剧变，正严峻挑战传统会计理论。会计信息系统白勺弊端及其发展困境，造成了会计信息不能满足信息使用者日益多样化、个性化信息需求白勺现状，会计信息白勺决策有用性出现危机。传统基于会计循环白勺会计信息系统已经不能适应现代社会白勺发展需要，因此，有必要重构新型白勺基于事项法白勺会计信息系统。本文首先对事项法会计进行了研究综述，然后对传统白勺会计信息系统白勺构建原理和不足进行分析，并阐述了引入基于事项法会计信息系统研究白勺必要性。在此基础上就基于事项法白勺现代会计信息系统构建进行了深入地研究：其前提是业务流程重组和会计流程重组，其目标是会计信息系统与其它业务信息系统白勺整合，其核心是使用事件驱动白勺体系结构、采用业务与信息处理集成白勺处理模式。最后研究了事项凭证、事项会计报告白勺设计
Abstract（英文摘要）：www.328tibet.cn Accounting is an information system. The environment is the logical basis of the study of accounting. In the newly economic time, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the abuse and difficult position of Accounting Information System (AIS) leads to the condition that accounting information can’t meet the need of its users and the crisis of decision-making value exists. The traditional accounting cycle based AIS do not live up to information users’ expectations. Therefore it is necessary to reconstruct a new AIS based on event approach for the users. At first, this paper reviews historical research about Event Approach Accounting. Then, this paper analyses the construction principles and the inadequacies of the traditional AIS, and expounds on the necessity of introduction of the modern AIS based on Event Approach it. In this foundation it thoroughly studies the construction of modern AIS based on Event Approach: Its premise is the business process reengineering and accounting process reengineering. Its goal is the integration of accounting information system and other business information systems. The core of which is the use of event-driven architecture and the use of integrated management approach about business and information processing. The end of the text is about the designs of Event credence and accounting reports.
论文关键词： 事项法；事项法会计；会计信息系统；事件驱动；事项凭证；事项会计报告；
Key words（英文摘要）：www.328tibet.cn Event approach；Event approach accounting；Accounting information system (AIS)；Event driven；Event credence；Event Accounting Report；
Abstract（英文摘要）：www.328tibet.cn Accounting is an information system. The environment is the logical basis of the study of accounting. In the newly economic time, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the abuse and difficult position of Accounting Information System (AIS) leads to the condition that accounting information can’t meet the need of its users and the crisis of decision-making value exists. The traditional accounting cycle based AIS do not live up to information users’ expectations. Therefore it is necessary to reconstruct a new AIS based on event approach for the users. At first, this paper reviews historical research about Event Approach Accounting. Then, this paper analyses the construction principles and the inadequacies of the traditional AIS, and expounds on the necessity of introduction of the modern AIS based on Event Approach it. In this foundation it thoroughly studies the construction of modern AIS based on Event Approach: Its premise is the business process reengineering and accounting process reengineering. Its goal is the integration of accounting information system and other business information systems. The core of which is the use of event-driven architecture and the use of integrated management approach about business and information processing. The end of the text is about the designs of Event credence and accounting reports.
论文关键词： 事项法；事项法会计；会计信息系统；事件驱动；事项凭证；事项会计报告；
Key words（英文摘要）：www.328tibet.cn Event approach；Event approach accounting；Accounting information system (AIS)；Event driven；Event credence；Event Accounting Report；