构建电子商务时代会计信息系统
本站原创 论文中文摘要：20世纪90年代后，计算机技术得到飞速发展，计算机的处理速度、储存能力等实现了质的飞跃，通讯技术，特别是远程通讯技术、互联网络技术等，使代表资源所有权的证券在非常广泛的范围内进行交易成为可能。随着资本市场向全球化进行扩张，使大量潜在的投资者、债权人等成为会计信息的使用者，他们对会计的依赖程度加强，要求企业提供对他们更具决策有用性的信息成为必然。而基于现代信息技术和互联网的电子商务，它对传统的商务模式产生了极大的影响，从而对会计所依存的社会经济、法律环境产生了极大的变革。在电子商务时代瞬息万变的形势下，企业之间的竞争更加激烈，谁能够迅速地获取有价值的信息并作出及时正确的反应，谁就能在竞争中抢得主动权，信息流已经成为企业的生命线。这就要求企业注重运用科学的理论和方法去改善其经营管理尤其是财务管理，加快企业全面管理信息化的进程，构建一条能迅速感知其所处的环境、察觉竞争者的挑战和客户的需求，并能作出及时反应的“数字神经系统”，而作为这个系统的核心应是会计信息系统。然而现有的会计信息系统是建立在工业时代的基础上，它已经不能适应电子商务时代会计信息使用者的要求。因为信息技术的不断创新以及现行会计系统在许多方面的不尽人意，使得关于未来会计信息系统的研究一直是会计研究领域的一个热点。但未来会计信息系统究竟是什么样子，目前，在理论界尚未提出一种权威的理论，实务界也没有推出适用于电子商务时代的广泛适用的财务软件，因此，本文正是针对如何构建电子商务时代的会计信息系统作一个初步的探讨。首先，笔者在第一章论述了电子商务对传统会计系统的冲击，它主要表现在以下几个方面：1、会计信息的范围大大地扩展；2、大大提高了会计信息的获取、处理、更新和交流速度；3、对会计组织和财务人员的影响；4、对企业安全与控制的冲击。并论述了我国财务软件的变迁及其发展趋势，得出建立适应互联网、企业集中控制、全球化、业务和财务一体化的电子商务时代的会计信息系统是必然的趋势。在本文的第二章，着重论述了传统手工会计系统与电算化会计系统的特征及其在网络和电子商务时代所表现出来的局限性，揭示出传统会计信息系统在网络和电子商务时代面临变革的必要性与迫切性。在第三章，本文从电子商务时代会计信息系统所要达到的目标出发，认为在网络时代，“决策有用性”成为会计信息系统的首要目标。在此目标的指引下，电子商务时代的会计信息系统就必然要具备以下特征：l、管理信息系统功能上的综合化和技术上的高度集成化；2、信息系统数据的大量化和多样化；3信息交流系统的多元化：4、信息系统的智能化；5、信息系统的国际化与本地化相结合：6、会计信息系统的适时化。根据上述目标和特征，笔者设计了以现代信息技术为技术基础，并能充分满足信息使用者需要的电子商务时代会计信息系统的基本框架。在本文第四章，主要阐述如何建立电子商务时代会计信息系统。要建立电子商务时代会计信息系统，就必须借助于最新的信息技术，借鉴业务流程重组的理念，对现有的业务流程和会计流程进行优化，建立业务过程和业务事件，以此为基础，建立事件驱动系统体系结构的会计信息系统。作为电子商务时代会计信息系统核．心的事件驱动系统，它把关注的焦点集中在业务事件上，改变了会计的工作范围。系统不只记录改变资产、负债和所有者权益的事件，而且记录所有管理人员想要计划、控制和评价的事件。系统还可存储业务活动各方面的信息，从而能灵活地生成各种报告。基于这个系统，会计人员能够提供用户所需的各种信息，包括财务信息和非财务信息。而且，这种体系结构以会计信息使用者为导向，以现代信息技术为基础，依托重组后的业务流程（包括会计业务流程），把整个企业的管理视为一个整体，以集成化的方式进行系统分析和设计，将会计系统与企业的采购、销售、制造等业务管理系统融合在一起。它将企业中所有与业务活动有关的数据集中为一个逻辑数据库，而不是听任数据分散存储、重复存储于多个低耦合的系统中，从而提高了数据的一致性。促进了企业各部〔］职能的融合，也使财务数据和非财务数据融为一体，对企业的业务活动进行适时反映和控制。实现了物流。资金流和信息流的统一，从而能够适应电子商务时代会计信息系统的要求。接下来，在第五章论述了电子商务时代会计信息系统的安全和内部控制问题。由于电子商务时代会计信息系统是一个基干互联网的会计信息系统，它具有系统开放性、结构分散性、数据共享性的特点。因此，其系统风险已不再限于会计信息系统内部。原来封闭的局域网会计信息系统被推上开放的互联网世界后，一方面给企业带来了前所未有的会计与业务一体化处理和实时监控的优越性，同时也给会计信息系统的安全提出了严重的挑战。我们必须根据互联网系统的特点，重新考虑和设计会计信息系统控制体系，从加强管理，健全内部、外部控制出发，做好电子商务时代会计信息系统的安全与控制
Abstract（英文摘要）： After the 1990’s , computer technology has been developed greatly, he computer’s processing velocity and storing capacity he broken through; communication technology especially long-range communication technology, internet technology etc make it possible for securities be exchanged in a very wide scope . With globlization of capital market, a large number of potential investors, creditors become users of accounting information. They rely more on accounting information system, to get more useful information for their decision-making. Based on modern IT technology and internet, electronic commerce has a great impact on the business model, therefore economic and legislative circumstances of accounting he also changed a lot .In the more changeable circumstances of e-business times, competition between enterprises is fiercer. And the individual who can obtain more valuable information rapidly and make a rapid and adequate response to it, will he more advantages over his rivals .Flow of information is an enterprise’s life-line. All of this requires a manager to pay more attention to improvement of enterprise management and financial management in particular by advanced management theories and methods to accelerate the informational zing process of the all-round management system and therefore build a "data-mentality system" which is sensitive to changes of the circumstances, changes from rivals and needs of customers and make a rapid response to those things in time ,and accounting system is at the core of this system.However, the current accounting system is based on needs of industrial era ,and it can do anything but meet the needs of accounting users in e-business era. Continual innovation in IT and limitation in current accounting system make researches about future accounting system become a heated issue in accounting area. But what does the future accounting information system look like? No people in theoretical circle can put forward an authoritative answer to that question. In practice, no widely-used financial software has been produced until now. Therefore, in this paper, the author will make a simple discussion on how to establish the accounting information system in e-business era.Firstly, the authoY will indicate in chapter one what kind of impacts the e-business and internet technology he on traditional accounting system ,and then the author show you these impacts from the following aspects: 1, broadening of the scope of accounting information ;2, acceleration of obtaining, processing, updating and exchanging of accounting information;3, e-business’s influence on accounting organization and accountants; 4, e-business’s impacts on safety control in enterprises. Following all this introduction, there is an argument about innovation and development .trend of financial software ,ffom this we can easily conclude that it is necessary to establish a new accounting system, which can adapt to the needs of unification of internet ,enterprise concentrating control, globalization, business and finance in e-business era.In chapter 2,the author stresses the characteristics of traditional manual accounting system and computerizing accounting system and their incapability in e-business era, which suggests the necessity and urgency of innovation of traditional accounting in e-business era. To begin with the objective of the accounting system ,the author suggests that in e-business era, "decision-usefulness" is still the ultimate objective of the accounting information .Led by this objective, the accounting information system should bear following characteristics : 1 .management information system should he comprehensive functions and reach a high level of integration of technology;2.information system can accommodate a large number of data in multiple aspects; 3. a multiple-unit information exchange system ; 4.intellectualization of information system; 5. the integration of internationalization with nationalization of information system;6.the accounting system should be a just-in-time system. Accord
论文关键词： 电子商务；会计信息系统；业务流程；安全；控制；
Key words（英文摘要）： E-commerce；accounting information system；safety；control；
Abstract（英文摘要）： After the 1990’s , computer technology has been developed greatly, he computer’s processing velocity and storing capacity he broken through; communication technology especially long-range communication technology, internet technology etc make it possible for securities be exchanged in a very wide scope . With globlization of capital market, a large number of potential investors, creditors become users of accounting information. They rely more on accounting information system, to get more useful information for their decision-making. Based on modern IT technology and internet, electronic commerce has a great impact on the business model, therefore economic and legislative circumstances of accounting he also changed a lot .In the more changeable circumstances of e-business times, competition between enterprises is fiercer. And the individual who can obtain more valuable information rapidly and make a rapid and adequate response to it, will he more advantages over his rivals .Flow of information is an enterprise’s life-line. All of this requires a manager to pay more attention to improvement of enterprise management and financial management in particular by advanced management theories and methods to accelerate the informational zing process of the all-round management system and therefore build a "data-mentality system" which is sensitive to changes of the circumstances, changes from rivals and needs of customers and make a rapid response to those things in time ,and accounting system is at the core of this system.However, the current accounting system is based on needs of industrial era ,and it can do anything but meet the needs of accounting users in e-business era. Continual innovation in IT and limitation in current accounting system make researches about future accounting system become a heated issue in accounting area. But what does the future accounting information system look like? No people in theoretical circle can put forward an authoritative answer to that question. In practice, no widely-used financial software has been produced until now. Therefore, in this paper, the author will make a simple discussion on how to establish the accounting information system in e-business era.Firstly, the authoY will indicate in chapter one what kind of impacts the e-business and internet technology he on traditional accounting system ,and then the author show you these impacts from the following aspects: 1, broadening of the scope of accounting information ;2, acceleration of obtaining, processing, updating and exchanging of accounting information;3, e-business’s influence on accounting organization and accountants; 4, e-business’s impacts on safety control in enterprises. Following all this introduction, there is an argument about innovation and development .trend of financial software ,ffom this we can easily conclude that it is necessary to establish a new accounting system, which can adapt to the needs of unification of internet ,enterprise concentrating control, globalization, business and finance in e-business era.In chapter 2,the author stresses the characteristics of traditional manual accounting system and computerizing accounting system and their incapability in e-business era, which suggests the necessity and urgency of innovation of traditional accounting in e-business era. To begin with the objective of the accounting system ,the author suggests that in e-business era, "decision-usefulness" is still the ultimate objective of the accounting information .Led by this objective, the accounting information system should bear following characteristics : 1 .management information system should he comprehensive functions and reach a high level of integration of technology;2.information system can accommodate a large number of data in multiple aspects; 3. a multiple-unit information exchange system ; 4.intellectualization of information system; 5. the integration of internationalization with nationalization of information system;6.the accounting system should be a just-in-time system. Accord
论文关键词： 电子商务；会计信息系统；业务流程；安全；控制；
Key words（英文摘要）： E-commerce；accounting information system；safety；control；