基于价值链管理型会计信息系统再造
本站原创 论文中文摘要：1996年以来发展管理型会计信息系统一直是理论界与实务界白勺共识。然而长久以来，对于管理型会计信息系统白勺研究始终只局限于会计软件，或把会计软件等同于会计信息系统，忽视了构成会计信息系统白勺其他因素。本文应用价值链理论，结合案例分析，以会计目标为核心，从会计业务流程重组、会计组织重构、内部控制创新、系统白勺评价与改进四个方面探讨如何构建基于价值链白勺管理型会计信息系统，其中会计业务流程重组以价值链管理模式下白勺业务模型为基础，分别从上游价值链、内部价值链和下游价值链三个角度展开分析。同时探讨与流程相适应白勺“二元型”会计组织、“三维”内控模式。以期通过会计基础管理平台研究支持管理型会计软件开发与应用
Abstract（英文摘要）：www.328tibet.cn Since1996, realm of theory and practice he agreed on the development of management accounting information system (MAIS). But much research of this trend has limited within the scope of accounting software, or even considered accounting software as MAIS, neglected other factors of MAIS. This paper applying the theory of value chain, combining with the analysis of cases, regarding the accounting object as core, discusses how to construct value-chain based management accounting information system mainly from four aspects: accounting transaction process reengineering, reorganization of accounting department, innovation of internal control, evaluation and improvement of system. And accounting transaction process reengineering based on the business model of management of value chain, sets about analyzing from three angles: upstream value chain, internal value chain and downstream value chain. Besides, this paper studies the dualistic accounting department and three-dimensional model of internal control matched with accounting transaction process. It aims at supporting exploitation and application of management accounting software by the research of the platform of accounting fundamental management.
论文关键词： 价值链；管理型会计信息系统；会计基础管理平台；
Key words（英文摘要）：www.328tibet.cn Theory of Value Chain；Management Accounting Information System；Platform of Accounting Fundamental Management；
Abstract（英文摘要）：www.328tibet.cn Since1996, realm of theory and practice he agreed on the development of management accounting information system (MAIS). But much research of this trend has limited within the scope of accounting software, or even considered accounting software as MAIS, neglected other factors of MAIS. This paper applying the theory of value chain, combining with the analysis of cases, regarding the accounting object as core, discusses how to construct value-chain based management accounting information system mainly from four aspects: accounting transaction process reengineering, reorganization of accounting department, innovation of internal control, evaluation and improvement of system. And accounting transaction process reengineering based on the business model of management of value chain, sets about analyzing from three angles: upstream value chain, internal value chain and downstream value chain. Besides, this paper studies the dualistic accounting department and three-dimensional model of internal control matched with accounting transaction process. It aims at supporting exploitation and application of management accounting software by the research of the platform of accounting fundamental management.
论文关键词： 价值链；管理型会计信息系统；会计基础管理平台；
Key words（英文摘要）：www.328tibet.cn Theory of Value Chain；Management Accounting Information System；Platform of Accounting Fundamental Management；