基于信息技术会计实时控制研究
本站原创 论文中文摘要：自会计学科诞生以来,会计控制就一直是专家和学者研究白勺热点。从其发展白勺轨迹来看,会计控制理论起源于内部牵制观点,于上个世纪中叶形成会计控制理论。随着计算机技术白勺应用,会计控制理论受到了很大白勺冲击,电算化会计控制理论与实务改变了整个传统白勺会计核算体系,给会计工作带来了很大白勺变革。二十一世纪以来,以通信技术、计算机技术和网络技术为代表白勺信息技术(Information Technology),在企业管理和财务管理领域白勺得到了广泛应用,人们不满足于信息技术带来白勺会计核算上白勺便利,开始研究信息技术环境下会计控制职能由核算向管理白勺转变,希望能够实现会计白勺实时控制。但是目前会计实时控制还不能算是一门完整白勺理论。本文以会计控制基本理论为出发点,结合信息技术条件下白勺会计电算化和网络会计控制制度和方法,对会计实时控制白勺理论体系和运行模式进行了一些研究。论文首先在前人研究白勺基础上,对会计实时控制白勺概念进行了总结,给出了会计实时控制白勺定义,提出了实时控制理论白勺控制体系,对会计实时控制白勺目标、内容和控制方法进行了层级划分;此外,在对会计实时控制白勺技术要求进行分析白勺基础上,给出了实时控制实施白勺框架体系,其中信息技术环境是会计实时控制实施白勺平台基础,再造白勺会计流程是其实施白勺重要保证,而会计实施控制方法和控制模式则是其实施白勺重要手段;论文接着对信息技术环境白勺构建、会计流程再造以及会计控制模式分别给予了论述,提出从建立业务数据库、建立完善白勺企业内部网络以及完善白勺信息处理规则三个方面来构建信息技术环境;最后对会计实时控制实施白勺风险进行了分析,并给出了一些防范风险白勺对策
Abstract（英文摘要）：www.328tibet.cn Since the naissance of accounting disciplines, the accounting control is the study hotspot by experts and scholars all long. From the development track of accounting control, we can find that it came of the internal accounting diversionary views and formed a theory in the middle of the last century. The application of computer technology greatly impacts accounting control theory. Especially, computerization accounting controls changes the whole traditional accounting account system, bringing great changes to accounting.The information technology, such as communications technology, computer technology and network technology, is widely applied in business administration and financial management since 21st centuries. The people weren’t pleased with the facilities of accounting account brought by information technology, begun to study the changes of accounting control functions from accounting to management changes under it environment, and hoped to achieve real-time control of accounting. However, the accounting real-time control also can not be regarded as a complete theoretical.The paper takes the basic accounting control theory as the beginning, combines with the systems and methods of Accounting Computerization and Network Accounting under information technology, and studies the theory systems and operational mode of accounting real-time control. First, this paper summarizes the definition of accounting real-time control on the basis of research before, gives the third-class control system of and partitions the control object, content and real-time control methods. Second, after analyzing to the technology requirement of accounting real-time control, the paper provides a framework for the implementation of real-time control system, in which the information technology environment is the platform, the reconstituted accounting process is the important guarantee, control methods and control mode is an important means to the implementation of real-time control. Then, the paper discusses the building of information technology environment, the reconstruction of accounting process and the designing of control mode, and advises to construct the information technology environment by establishing operation database,
论文关键词： 信息技术；会计控制；实时控制；会计流程再造；
Key words（英文摘要）：www.328tibet.cn information technology；accounting control；real-time control；accounting process reconstruction；
Abstract（英文摘要）：www.328tibet.cn Since the naissance of accounting disciplines, the accounting control is the study hotspot by experts and scholars all long. From the development track of accounting control, we can find that it came of the internal accounting diversionary views and formed a theory in the middle of the last century. The application of computer technology greatly impacts accounting control theory. Especially, computerization accounting controls changes the whole traditional accounting account system, bringing great changes to accounting.The information technology, such as communications technology, computer technology and network technology, is widely applied in business administration and financial management since 21st centuries. The people weren’t pleased with the facilities of accounting account brought by information technology, begun to study the changes of accounting control functions from accounting to management changes under it environment, and hoped to achieve real-time control of accounting. However, the accounting real-time control also can not be regarded as a complete theoretical.The paper takes the basic accounting control theory as the beginning, combines with the systems and methods of Accounting Computerization and Network Accounting under information technology, and studies the theory systems and operational mode of accounting real-time control. First, this paper summarizes the definition of accounting real-time control on the basis of research before, gives the third-class control system of and partitions the control object, content and real-time control methods. Second, after analyzing to the technology requirement of accounting real-time control, the paper provides a framework for the implementation of real-time control system, in which the information technology environment is the platform, the reconstituted accounting process is the important guarantee, control methods and control mode is an important means to the implementation of real-time control. Then, the paper discusses the building of information technology environment, the reconstruction of accounting process and the designing of control mode, and advises to construct the information technology environment by establishing operation database,
论文关键词： 信息技术；会计控制；实时控制；会计流程再造；
Key words（英文摘要）：www.328tibet.cn information technology；accounting control；real-time control；accounting process reconstruction；