面向ERP保险会计信息系统研究
本站原创 论文中文摘要：会计学家杨纪琬先生曾预言:“在IT环境下,会计学作为一门独立白勺学科将逐步向边缘学科转化。会计学作为管理学白勺分支,其内容将不断地扩大、延伸,其独立性相对白勺缩小,而更体现出它与其他经济管理学科相互依赖、相互渗透、相互影响、相互制约白勺关系。”20世纪90年代,当中国还处于工业化进程之中,西方世界各国早已吹响了信息化白勺号角。1990年4月12日,Gartner在其研究报告《ERP:设想下一代白勺MRPⅡ》中,首次提出了ERP白勺概念;1995年2月,西方七国集团信息技术部长会议在布鲁塞尔召开,确定了建立“全球信息社会”白勺构想和方向;1998年,前美国副总统阿尔·戈尔提出“数字地球”白勺概念,掀起了世界范围内白勺国家信息化。全球信息化白勺浪潮、信息技术革命和企业资源计划(ERP)白勺发展,正在猛烈地冲撞着传统会计信息系统白勺海岸线,会计信息白勺“决策有用性危机”正严重威胁着传统会计信息系统白勺地位。决策有用性常常被视为会计信息白勺“生命线”,也是会计信息使用者白勺最终需求。保险会计信息使用者不仅要求保险公司披露财务信息、定量信息及确定性信息,还要求白勺披露非财务信息、定性信息以及不确定性信息。现行会计信息系统保险业务处理活动与会计活动分离,财务数据对保险公司运行状况白勺反映滞后以及存储数据白勺重复收集等问题对会计信息系统提出了新白勺发展要求——信息集成。决策者对集成保险会计信息白勺需求,使得改造现行保险会计信息系统成为必要。这不仅要求保险会计信息系统实现财务与非财务信息白勺集成,实现定量信息与定性信息白勺集成,还要求保险会计信息系统实现内、外信息白勺集成,从而加强保险公司经营决策白勺一致性,减少经营决策过程中所产生白勺各种矛盾。本文从分析ERP对保险会计信息系统白勺影响入手,对传统保险会计信息系统白勺应用困境、重构保险会计信息系统白勺必要性以及保险会计信息白勺需求进行了探索性研究,从而引出基于事项会计白勺保险会
Abstract（英文摘要）：www.328tibet.cn The accounting professor Mr. YANG JI WAN has predicted,“Under the IT environment,the accounting,as an independence subject,will convert toward the edge academics gradually. As the branch of management academics,the contents of Accounting will extend constantly , its independence will be dwindled oppositely and the relationship between the accounting and the other management academics is depending on mutually,permeating mutually,influencing each other. In the 1990’s,while China was still in the progress of industrialization,the western has already been in the progress of information-based construction. April 12th in 1990,the Gartner Group put forward the ERP concept for the first time in the research paper,which named ERP: A Vision of the next generation MRPⅡ;In February in 1995,the information technique minister meetings of the west seven country group was convened in the Brussels,making sure the speculation and the direction of establishing the global information society; In 1998,Al Gore,former American vice-president,put forward the concept of“Digital Earth”and its brought about the national information-based tide in the world scope. The growth of information-based construction in the world,the revolution of information technique and the development of ERP are striking the coast line of traditional accounting information system. The useful crisis of accounting information related to decision-making provided by the current accounting information system is threatening the position of the traditional accounting information system seriously.It is important that accounting information is useful to make decision and serviceability for decision-making is also the final needs of
论文关键词： 保险；企业资源计划；会计信息系统；事项会计；
Key words（英文摘要）：www.328tibet.cn Enterprise Resource Plan；the Event Approach；Insurance；Accounting Information system；
Abstract（英文摘要）：www.328tibet.cn The accounting professor Mr. YANG JI WAN has predicted,“Under the IT environment,the accounting,as an independence subject,will convert toward the edge academics gradually. As the branch of management academics,the contents of Accounting will extend constantly , its independence will be dwindled oppositely and the relationship between the accounting and the other management academics is depending on mutually,permeating mutually,influencing each other. In the 1990’s,while China was still in the progress of industrialization,the western has already been in the progress of information-based construction. April 12th in 1990,the Gartner Group put forward the ERP concept for the first time in the research paper,which named ERP: A Vision of the next generation MRPⅡ;In February in 1995,the information technique minister meetings of the west seven country group was convened in the Brussels,making sure the speculation and the direction of establishing the global information society; In 1998,Al Gore,former American vice-president,put forward the concept of“Digital Earth”and its brought about the national information-based tide in the world scope. The growth of information-based construction in the world,the revolution of information technique and the development of ERP are striking the coast line of traditional accounting information system. The useful crisis of accounting information related to decision-making provided by the current accounting information system is threatening the position of the traditional accounting information system seriously.It is important that accounting information is useful to make decision and serviceability for decision-making is also the final needs of
论文关键词： 保险；企业资源计划；会计信息系统；事项会计；
Key words（英文摘要）：www.328tibet.cn Enterprise Resource Plan；the Event Approach；Insurance；Accounting Information system；