信息技术条件下会计技术结构对会计模式影响分析
本站原创 论文中文摘要：会计模式与会计环境息息相关。在影响会计模式白勺诸多会计环境因素中,科学技术日益成为其首要白勺因素。在信息技术条件下,传统白勺会计模式必然要被现代白勺全新白勺会计模式所取代。究其原因,有必要打开会计技术结构白勺黑箱,对其构成要素进行系统地分析,从而明晰白勺展示出技术如何影响会计白勺技术结构,而不同白勺会计技术结构又如何决定着不同白勺会计模式。不拘泥于传统白勺财务管理角度,从STS白勺视角解读会计模式对科学技术社会学与财务会计学白勺研究均有一定白勺社会意义。全文共分四章。第一章主要从分析概念入手,阐述模式、会计模式、技术结构、会计技术结构、传统会计模式及信息技术下会计模式白勺含义。第二章回顾历史,总结以往白勺会计技术结构下会计模式白勺历史发展状况,出不同白勺会计技术要素下会计模式白勺差异,体现会计技术结构对会计模式白勺影响。第三章系统分析信息技术条件下诸会计技术要素间白勺关系及会计技术结构白勺三相模式,重点阐述会计模式在信息技术白勺影响下如何进行完善。第四章分析了信息技术对会计模式重构中存在白勺问题及对策。本文采用历史观白勺研究方法、比较白勺研究方法及归纳研究法。创新点在于,提出了经验形态会计技术要素、实体形态会计技术要素、知识形态会计技术要素等概念；从STS视角出发,说明会计模式中白勺技术构成,对会计模式进行技术解释
Abstract（英文摘要）：www.328tibEt.cn Accounting model is closely related with the accounting environment. Among the various influential accounting environment factors, science and technology has become the most important factor day by day. Under the informational technological condition, the traditional accounting model is bound to be replaced by the new accounting model. It is necessary to open the black box of the accounting technologic structure and make a systematic analysis of its constituent elements. Thus, it can clearly demonstrate how the technology impacts the accounting technical structures and how the different accounting technical structure determines the accounting model. Thus not rigidly adhering to the traditional financial managerial point view, to decode the accounting model from the point view of STS has a great sociological significance to the scientific and technological sociology and the financial accounting research.This thesis consists of four chapters. Chapter 1 mainly introduces the general concept and elaborates the main idea of model, accounting model, technical structure, accounting technical structure, traditional accounting model and accounting model under the informational technological condition. Chapter 2 makes a review and makes a sum up of the previous historical development situation under the previous accounting model. Besides this chapter sees through the different accounting technical elements under different accounting model and reflects the impact of the accounting technical structure to the accounting model. In Chapter 3, the author makes a systematic analysis of the three-phase model, including under the condition of the information technology, the relationship of the various accounting technical elements and the accounting technical structure. This chapter mainly focuses on how the accounting model is improved under the influence of information technology. Chapter 4 puts forward some problems existed in the process of the reconstruction of the accounting model with the influence of the information technology. This thesis employs the historical, the comparative and the inductive methodology. The innovative point of this thesis is that it proposes some conception such as accounting technical factor of experience shape, accounting technical factor of entity shape, and accounting technical factor of knowledge shape. Then from the STS point of view, the author explains the technical constitution of the accounting model, and makes a technical elaboration to the accounting model.
论文关键词： 会计模式；技术结构；会计技术结构三相模式；会计准则；会计管理模式；
Key words（英文摘要）：www.328tibEt.cn Accounting model；Technical structure；The three-phase model of the accounting technical structure；Accounting criterion；Accounting managerial model；
Abstract（英文摘要）：www.328tibEt.cn Accounting model is closely related with the accounting environment. Among the various influential accounting environment factors, science and technology has become the most important factor day by day. Under the informational technological condition, the traditional accounting model is bound to be replaced by the new accounting model. It is necessary to open the black box of the accounting technologic structure and make a systematic analysis of its constituent elements. Thus, it can clearly demonstrate how the technology impacts the accounting technical structures and how the different accounting technical structure determines the accounting model. Thus not rigidly adhering to the traditional financial managerial point view, to decode the accounting model from the point view of STS has a great sociological significance to the scientific and technological sociology and the financial accounting research.This thesis consists of four chapters. Chapter 1 mainly introduces the general concept and elaborates the main idea of model, accounting model, technical structure, accounting technical structure, traditional accounting model and accounting model under the informational technological condition. Chapter 2 makes a review and makes a sum up of the previous historical development situation under the previous accounting model. Besides this chapter sees through the different accounting technical elements under different accounting model and reflects the impact of the accounting technical structure to the accounting model. In Chapter 3, the author makes a systematic analysis of the three-phase model, including under the condition of the information technology, the relationship of the various accounting technical elements and the accounting technical structure. This chapter mainly focuses on how the accounting model is improved under the influence of information technology. Chapter 4 puts forward some problems existed in the process of the reconstruction of the accounting model with the influence of the information technology. This thesis employs the historical, the comparative and the inductive methodology. The innovative point of this thesis is that it proposes some conception such as accounting technical factor of experience shape, accounting technical factor of entity shape, and accounting technical factor of knowledge shape. Then from the STS point of view, the author explains the technical constitution of the accounting model, and makes a technical elaboration to the accounting model.
论文关键词： 会计模式；技术结构；会计技术结构三相模式；会计准则；会计管理模式；
Key words（英文摘要）：www.328tibEt.cn Accounting model；Technical structure；The three-phase model of the accounting technical structure；Accounting criterion；Accounting managerial model；