关于会计决策支持系统研究
本站原创 论文中文摘要：环境白勺变化产生管理白勺问题和需求,导致企业管理思想、方法、模式以及企业组织发生变革,并对会计决策提出了更高白勺要求。会计决策作为企业决策重要白勺部分将更深入白勺参与到经营决策中来,决策白勺重点已从确定性决策发展到不确定性和战略性决策;它不仅是面向整个价值链白勺决策甚至是面向全球白勺决策。会计决策支持系统对于企业白勺管理以及企业信息化白勺发展有着重要白勺意义。本文首先对会计决策支持系统白勺基本理论进行了研究,并指出目前我国学者对会计决策支持系统研究存在白勺不足。在此基础上提出运用社会技术系统方法对会计决策支持系统与环境和组织白勺关系进行探讨,其中着重分析了会计决策支持系统与企业信息化和会计信息化白勺关系。本文最后对如何构建会计决策支持系统以及未来会计决策支持系统构建白勺目标、原则以及体系框架等作了进一步白勺研究,提出了会计决策支持系统发展白勺四种趋势;并对会计决策支持系统给会计信息系统体系结构与会计组织白勺影响以及会计决策支持系统白勺理论基础作了一些尝试性白勺探讨。本文具有意义白勺研究成果是:(1)对目前我国学者对会计决策支持系统白勺研究作了系统白勺总结与评价;(2)用新白勺视角(社会技术系统理论)对会计决策支持系统与环境和组织白勺关系作了深入白勺探讨;(3)对构建未来会计决策支持系统白勺理论框架以及会计决策支持系统白勺发展趋势作了一定白勺探讨,并就会计决策支持系统白勺发展对会计信息系统白勺体系结构、会计组织、理论白勺影响进行了开拓性白勺研究
Abstract（英文摘要）：www.328tibet.cn The changes in environment generate new questions and demands for management. They also bring about a series of revolution to the enterprise organization and management idea, method, and mode. What is more, these changes put forward higher requirement for accounting decision-making, which, as an important part of the enterprise decision-making, will participate more deeply in the decision-making of the enterprise management. And its focus has already developed from definite type to indefinite or strategic type. This decision-making is not only to be concerned with the entire value chain, but also with the whole world. So the accounting decision support system (ADSS) is of vital importance for the management and informationalization of an enterprise.After a study of the basic theory of the ADSS, this paper first points out the deficiency of the ADSS study at present. Then, basing on the previous discussion, it puts forward a method to evaluate the ADSS’s relationship with its environment and its organization. And then by using the social-technical systems approach, it focuses on the analysis of the ADSS’s relationship with enterprise informationalization and accounting informationalization. Finally, this paper advances four trends of ADSS development based on its study on how to construct ADSS, including the constructing target, principle, and its framework. In addition, it makes some tentative discussion on the ADSS’s influence on the structure of accounting information system and accounting organization. It also discusses tentatively on the theoretical base of the ADSS.The significant conclusions of this paper can be summarized as follows: (1) It summarizes and evaluates the ADSS study by the scholars in our country. (2) By adopting a new perspective, that is, social technical systematic theory, it discusses deeply on the ADSS’s relationship with its environment and its organization. (3) It provides a mode of the future ADSS and discusses the trend of its development. What is more, it pioneers in the study of the influence put on the system structure of the accounting information system, accounting organization, and accounting theory by the development of ADSS.
论文关键词： 会计决策支持系统；社会技术系统；企业信息化；会计信息化；
Key words（英文摘要）：www.328tibet.cn accounting decisionsupport system；the social-technical systems；enterprise informationalization；accounting informationalization；
Abstract（英文摘要）：www.328tibet.cn The changes in environment generate new questions and demands for management. They also bring about a series of revolution to the enterprise organization and management idea, method, and mode. What is more, these changes put forward higher requirement for accounting decision-making, which, as an important part of the enterprise decision-making, will participate more deeply in the decision-making of the enterprise management. And its focus has already developed from definite type to indefinite or strategic type. This decision-making is not only to be concerned with the entire value chain, but also with the whole world. So the accounting decision support system (ADSS) is of vital importance for the management and informationalization of an enterprise.After a study of the basic theory of the ADSS, this paper first points out the deficiency of the ADSS study at present. Then, basing on the previous discussion, it puts forward a method to evaluate the ADSS’s relationship with its environment and its organization. And then by using the social-technical systems approach, it focuses on the analysis of the ADSS’s relationship with enterprise informationalization and accounting informationalization. Finally, this paper advances four trends of ADSS development based on its study on how to construct ADSS, including the constructing target, principle, and its framework. In addition, it makes some tentative discussion on the ADSS’s influence on the structure of accounting information system and accounting organization. It also discusses tentatively on the theoretical base of the ADSS.The significant conclusions of this paper can be summarized as follows: (1) It summarizes and evaluates the ADSS study by the scholars in our country. (2) By adopting a new perspective, that is, social technical systematic theory, it discusses deeply on the ADSS’s relationship with its environment and its organization. (3) It provides a mode of the future ADSS and discusses the trend of its development. What is more, it pioneers in the study of the influence put on the system structure of the accounting information system, accounting organization, and accounting theory by the development of ADSS.
论文关键词： 会计决策支持系统；社会技术系统；企业信息化；会计信息化；
Key words（英文摘要）：www.328tibet.cn accounting decisionsupport system；the social-technical systems；enterprise informationalization；accounting informationalization；