网络环境下数据库技术对会计信息质量影响
本站原创 论文中文摘要：会计是一个信息系统;会计信息是这一信息系统的产出品;环境是会计理论研究的起点。在经济全球化、社会信息化的新知识经济时代,会计研究依存的经济环境发生剧变,传统会计理论正经受严峻挑战。集中表现为会计信息的质量不高,不能满足信息使用者日益多样化、个性化信息需求的现状,会计信息的决策有用性出现危机。本文的研究思路是:从我国目前会计信息质量现状及其原因入手,综合分析造成会计信息质量不高的原因,并指出技术因素是影响会计信息质量的一个重要因素。进而,通过对比伴随网络环境的发展,数据库技术在实务中应用的不同程度和相应的会计信息质量状况,结合数据库技术的优势,详细论述数据库技术对提高会计信息质量的作用。最后,指出数据库技术的应用与会计进一步结合的方向是REA会计模式,并对未来会计模式和未来会计信息的质量要求进行展望。在谋篇布局上,以会计信息的决策有用观为分析的出发点,展开全文各大章节,论述了传统会计信息系统体系结构的发展过程及其弊端、新型会计信息系统的构建原理,说明了从企业战略管理的角度,建立在数据库技术基础上的数据仓库技术是实现战略企业管理的关键。网络环境下数据库技术的发展演变,推动着会计信息系统经历了手工系统、传统电算化系统并正向现代会计信息系统的方向发展。在这一变革过程中,渗透着管理理论的创新与发展,但网络信息技术的影响是最根本的,它直接地、间接地影响着会计信息系统体系结构的演变。会计信息系统是企业管理信息系统的一个子系统,是“会计信息产品”的生产线,这一产品的质量的好坏与生产线密不可分。网络数据库技术的发展将推动会计信息系统与企业管理系统的其他子系统无缝连接,在企业内部甚至上下游供需链之间形成极大的数据共享,并在这一过程中使会计信息质量从决策有用观的角度得到改善
Abstract（英文摘要）： Accounting is an information system and accounting information is the system’s products. Environment is the logic basis of the study of accounting. In the time of knowledge economy, the economic environment on which accounting research based has changed greatly, therefore, the traditional accounting theories are being challenged. The drawbacks of the current accounting system leads to the low quality of accounting information which can not meat the diversity demands of information users and cause the crisis of the decision-making value of accounting.The research method of this article is: start with the actuality of current quality of accounting information, synthetically analyze the cause of its bad quality and point out that technology is one of important factors that always been ignored. Then, by the contrast of different accounting information quality under corresponding database technology, show the great effect of database technology. In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.Based on the decision-making value of accounting information, the article analyzed the development courses and drawbacks of traditional accounting information system, the construction theory of new AIS and the fact that the data warehouse technology based on database technology is the key of strategic management. It is the net database technology that promoting the accounting information system developed from handwork system to modern AIS. AIS, the subsystem of management information system, are the produce line of accounting information product. In this respect, the quality of this product is closely related to the produce line. The development of net database technology will lead to the information share in entire company and furthermore on the whole supply-demand line, thus, in this process, make the quality of accounting information improved.
论文关键词： 数据库；会计信息质量；会计信息系统；事件驱动的会计；
Key words（英文摘要）： database；the quality of accounting information；accounting information system；REA accounting；
Abstract（英文摘要）： Accounting is an information system and accounting information is the system’s products. Environment is the logic basis of the study of accounting. In the time of knowledge economy, the economic environment on which accounting research based has changed greatly, therefore, the traditional accounting theories are being challenged. The drawbacks of the current accounting system leads to the low quality of accounting information which can not meat the diversity demands of information users and cause the crisis of the decision-making value of accounting.The research method of this article is: start with the actuality of current quality of accounting information, synthetically analyze the cause of its bad quality and point out that technology is one of important factors that always been ignored. Then, by the contrast of different accounting information quality under corresponding database technology, show the great effect of database technology. In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.Based on the decision-making value of accounting information, the article analyzed the development courses and drawbacks of traditional accounting information system, the construction theory of new AIS and the fact that the data warehouse technology based on database technology is the key of strategic management. It is the net database technology that promoting the accounting information system developed from handwork system to modern AIS. AIS, the subsystem of management information system, are the produce line of accounting information product. In this respect, the quality of this product is closely related to the produce line. The development of net database technology will lead to the information share in entire company and furthermore on the whole supply-demand line, thus, in this process, make the quality of accounting information improved.
论文关键词： 数据库；会计信息质量；会计信息系统；事件驱动的会计；
Key words（英文摘要）： database；the quality of accounting information；accounting information system；REA accounting；