过程感知会计信息系统研究
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摘要
如何将创意和概念转化为产品和服务是现代企业面临的主要挑战,为应对复杂而不确定的竞争环境,企业需要更为灵活、敏捷的信息系统以支持管理环境的变革。作为企业信息系统核心组件之一的会计信息系统正面临着来自于企业管理环境和会计学科专业领域发展带来的双重压力,面向功能应用的会计信息系统显然已无法适应现代企业管理的需求。过程感知方法作为一类新兴的信息系统构建方法,凭借其在流程管理、智能优化、灵活配置、资源协同等方面的优势,迅速成为企业管理信息系统领域的研究热点。借助于过程感知方法研究会计信息系统成为构建未来会计信息系统可供选择的途径之一。
过程感知会计信息系统的研究属于交叉学科研究范畴,涉及信息系统、软件工程、管理工程和会计学、管理学、行为科学等多个领域。本文以系统论、信息论和控制论为理论基础,全面总结和分析了信息系统建模、业务流程管理、会计信息系统等相关领域的研究成果和发展趋势,充分论证了将过程感知方法引入会计信息系统的必要性和可行性。认为过程感知会计信息系统是一个面向业务流程的,具有流程执行、控制、管理和优化能力的信息系统。它基于主流的信息技术基础架构,符合目前企业以流程管理为核心的发展趋势,能够充分反映会计专业领域的特定知识,支持会计业务流程的柔性化,支持内部控制过程向会计信息系统的嵌入以及支持企业及其相关利益者之间的会计业务协同。
全文以过程感知会计信息系统的构建为主线,在总结和归纳过程感知概念、方法和应用领域的基础上,提炼出过程感知信息系统的逻辑模型、运行原理和总体结构框架；并在此基础上,分析和比较了典型会计信息系统构建方法的优劣,提出融合过程感知方法和REA模型构建会计信息系统的新思路。本文按照过程感知会计信息系统的构建过程,围绕过程感知会计信息系统的总体结构、核心流程构建和流程优化三个主要问题展开研究。首先,采用业务流程管理的思想,对会计业务流程的总体框架进行分析,明确了过程感知会计信息系统的功能需求,并提出了过程感知会计信息系统的分层应用架构,阐述了它的运行机制；其次,着重对过程感知会计信息系统的核心流程——会计报告流程、内部控制流程和会计协同流程从时间、质量、成本、灵活性四个维度进行分析和诊断,分别抽象出对应的基于过程感知的会计业务流程模型,并对其实现策略进行分析；第三,对过程感知会计信息系统的流程优化进行研究,提出了过程优化的迭代模型,并阐述了使用过程挖掘算法构建智能化过程感知会计信息系统的方法和步骤,为构建具有自适应、自学习能力的会计信息系统奠定基础。
本文认为过程感知方法在会计信息系统中的引入,其核心在于采用业务流程管理的思想,借助于工作流管理技术,基于先进的信息技术基础架构,实现对会计信息系统的改造,使其适应企业管理环境和会计学科的最新发展,而过程感知会计信息系统也将成为未来主流的会计信息系统之一。
本文的章节安排延续了会计信息系统的构建主线,除第一章绪论和第二章理论基础与文献综述外,第三章对过程感知信息系统的相关概念进行分析和论述；第四章在分析过程感知方法对会计信息系统构建影响的基础上,比较不同构建方法下的会计信息系统的差异,并进而阐述过程感知会计信息系统的总体结构和基本运行机制；第五章围绕过程感知会计信息系统核心业务流程展开,分别对会计报告流程、内部控制流程、会计协同流程进行分析、诊断和模型构建；第六章着重对过程感知会计信息系统的优化策略和相关技术进行研究。第七章总结全文观点并对过程感知会计信息系统的未来研究趋势作出展望。
本文可能的创新点主要有：第一,总结和归纳的过程感知方法的概念和形成,提出了过程感知信息系统的逻辑结构,进而提出以过程感知方法和REA模型相结合构建过程感知会计信息系统的新思路,丰富了会计信息系统的构建方法；第二,构建了基于过程感知的会计报告流程、内部控制流程和会计协同流程逻辑模型,为构建过程感知会计信息系统奠定基础；第三,引入过程挖掘技术,实现过程感知会计信息系统在自学习和自适应能力方面的提升和扩展。
How to transform ideas and concepts into products and services is a major challenge faced by modern enterprises.In response to complex and uncertain competitive environment,they need more flexible and agile information systems to support environment changes of management.As one of the core components of an Enterprise Management Information System(EMIS),Accounting Information System(AIS) is facing dual pressure from environment changes of business management and development of accounting field, and a function-oriented AIS is clearly unable to adapt to the requirements of modern business management.As a new kind of method for building information system,process-aware method quickly becomes a hot research field of EMIS,by virtue of its process management,intelligent optimization,flexible configuration,resource synergy,etc.Introducing the process-aware method is one of the ways of building future AIS.
The research of PA AIS is interdisciplinary,involving Information System, Software Engineering, Management Engineering, Accounting,Management, Behavior Science,etc..Taking General System Theory,Information Theory and Cybernetics as theoretical basis,we comprehensively summary and analyze research results and development trends of Information System Modeling,Business Process Management(BPM),AIS,and other related fields,adequately demonstrating the necessity and feasibility of introducing process-aware method into the building of AIS.In our view of point,PAAIS is a process-oriented information system with capabilities of process execution,process management,process control and process optimization.Based on mainstream infrastructure of information technology,in line with enterprises' developing trend with BPM as its core,PAAIS can fully reflect the specific knowledge of accounting field,supporting flexibility of accounting business process,embedding of internal control process in AIS,and accounting business synergy among an enterprise and its stakeholders.
Taking the construction of PAAIS as the main line,based on summarizing the concepts,methods and applications of process-aware,we analyze and compare the advantages and disadvantages of typical construction methods of AIS,bringing forward a new train of thought for building AIS by fusing the process-aware method and REA model. The study around the overall structure of PAAIS,. core process model design and Process optimize. First,using the idea of BPM,we analyze the overall framework of accounting business process,knowing exactly the function requirements of PA AIS,providing its hierarchy of application and describing its operational mechanism;Second,we mainly analyze and diagnose the core business process of PAAIS,including the accounting reporting,internal control and accounting business synergy,from four dimensions of time,quality,cost and flexibility,abstracting corresponding models of accounting business processes based on process-aware,and analyzing the strategies of their realization;Third,we make a deep research on how to optimize the processes of PAAIS,putting forward its iterative model,descriping methods and phases of building an intelligentized PAAIS With the help of a algorithm of process mining,laying a foundation for the construction of AIS with capabilities of self-adapting and self-learning.
In our view,the core of introducing process-aware method into the construction of AIS is to realize the reconstruction of AIS,by using the idea of BPM,the techniques of Workflow Management(WfM),and advanced IT infrastructure,to make it adapt to the latest development of business management environment and accounting.PAAIS will be one of the mainstream AISs in the future.
The chapters of this dissertation are also arranged following the main line of the construction of AIS.Except for the introduction (Chapter1),theoretical basis and literature review(Chapter2),Chapter3focuses on the concepts,methods and application of process-aware,analyzing the effects of process-aware method on the building of AIS;Chapter4emphasizes the concepts,principles and basic operational framework of PAAIS;Tightly centering on the core business processes of PAAIS,Chapter5carries out the analysis,diagnosis and logic modeling of accounting reporting process,internal control process and accounting business synergy process respectively;Chapter6lays stress on optimization strategies of PAAIS and the corresponding techniques;Chapter7summarizes the whole dissertation and looks forward to the future research trends of PAAIS.
The innovations of this dissertation are as follows:First,we bring forward a new train of thought for building AIS by fusing the process-aware method and REA model;Second,we put forward logic models of accounting reporting process,internal control process and accounting business synergy process based on process-aware,laying a foundation for the construction of PAAIS and realizing its expansion in the application field;Third,we introduce the process mining technology into PAAIS to achieve an improvement and extension in its capabilities of self-learning and self-adapting.
过程感知会计信息系统的研究属于交叉学科研究范畴,涉及信息系统、软件工程、管理工程和会计学、管理学、行为科学等多个领域。本文以系统论、信息论和控制论为理论基础,全面总结和分析了信息系统建模、业务流程管理、会计信息系统等相关领域的研究成果和发展趋势,充分论证了将过程感知方法引入会计信息系统的必要性和可行性。认为过程感知会计信息系统是一个面向业务流程的,具有流程执行、控制、管理和优化能力的信息系统。它基于主流的信息技术基础架构,符合目前企业以流程管理为核心的发展趋势,能够充分反映会计专业领域的特定知识,支持会计业务流程的柔性化,支持内部控制过程向会计信息系统的嵌入以及支持企业及其相关利益者之间的会计业务协同。
全文以过程感知会计信息系统的构建为主线,在总结和归纳过程感知概念、方法和应用领域的基础上,提炼出过程感知信息系统的逻辑模型、运行原理和总体结构框架；并在此基础上,分析和比较了典型会计信息系统构建方法的优劣,提出融合过程感知方法和REA模型构建会计信息系统的新思路。本文按照过程感知会计信息系统的构建过程,围绕过程感知会计信息系统的总体结构、核心流程构建和流程优化三个主要问题展开研究。首先,采用业务流程管理的思想,对会计业务流程的总体框架进行分析,明确了过程感知会计信息系统的功能需求,并提出了过程感知会计信息系统的分层应用架构,阐述了它的运行机制；其次,着重对过程感知会计信息系统的核心流程——会计报告流程、内部控制流程和会计协同流程从时间、质量、成本、灵活性四个维度进行分析和诊断,分别抽象出对应的基于过程感知的会计业务流程模型,并对其实现策略进行分析；第三,对过程感知会计信息系统的流程优化进行研究,提出了过程优化的迭代模型,并阐述了使用过程挖掘算法构建智能化过程感知会计信息系统的方法和步骤,为构建具有自适应、自学习能力的会计信息系统奠定基础。
本文认为过程感知方法在会计信息系统中的引入,其核心在于采用业务流程管理的思想,借助于工作流管理技术,基于先进的信息技术基础架构,实现对会计信息系统的改造,使其适应企业管理环境和会计学科的最新发展,而过程感知会计信息系统也将成为未来主流的会计信息系统之一。
本文的章节安排延续了会计信息系统的构建主线,除第一章绪论和第二章理论基础与文献综述外,第三章对过程感知信息系统的相关概念进行分析和论述；第四章在分析过程感知方法对会计信息系统构建影响的基础上,比较不同构建方法下的会计信息系统的差异,并进而阐述过程感知会计信息系统的总体结构和基本运行机制；第五章围绕过程感知会计信息系统核心业务流程展开,分别对会计报告流程、内部控制流程、会计协同流程进行分析、诊断和模型构建；第六章着重对过程感知会计信息系统的优化策略和相关技术进行研究。第七章总结全文观点并对过程感知会计信息系统的未来研究趋势作出展望。
本文可能的创新点主要有：第一,总结和归纳的过程感知方法的概念和形成,提出了过程感知信息系统的逻辑结构,进而提出以过程感知方法和REA模型相结合构建过程感知会计信息系统的新思路,丰富了会计信息系统的构建方法；第二,构建了基于过程感知的会计报告流程、内部控制流程和会计协同流程逻辑模型,为构建过程感知会计信息系统奠定基础；第三,引入过程挖掘技术,实现过程感知会计信息系统在自学习和自适应能力方面的提升和扩展。
How to transform ideas and concepts into products and services is a major challenge faced by modern enterprises.In response to complex and uncertain competitive environment,they need more flexible and agile information systems to support environment changes of management.As one of the core components of an Enterprise Management Information System(EMIS),Accounting Information System(AIS) is facing dual pressure from environment changes of business management and development of accounting field, and a function-oriented AIS is clearly unable to adapt to the requirements of modern business management.As a new kind of method for building information system,process-aware method quickly becomes a hot research field of EMIS,by virtue of its process management,intelligent optimization,flexible configuration,resource synergy,etc.Introducing the process-aware method is one of the ways of building future AIS.
The research of PA AIS is interdisciplinary,involving Information System, Software Engineering, Management Engineering, Accounting,Management, Behavior Science,etc..Taking General System Theory,Information Theory and Cybernetics as theoretical basis,we comprehensively summary and analyze research results and development trends of Information System Modeling,Business Process Management(BPM),AIS,and other related fields,adequately demonstrating the necessity and feasibility of introducing process-aware method into the building of AIS.In our view of point,PAAIS is a process-oriented information system with capabilities of process execution,process management,process control and process optimization.Based on mainstream infrastructure of information technology,in line with enterprises' developing trend with BPM as its core,PAAIS can fully reflect the specific knowledge of accounting field,supporting flexibility of accounting business process,embedding of internal control process in AIS,and accounting business synergy among an enterprise and its stakeholders.
Taking the construction of PAAIS as the main line,based on summarizing the concepts,methods and applications of process-aware,we analyze and compare the advantages and disadvantages of typical construction methods of AIS,bringing forward a new train of thought for building AIS by fusing the process-aware method and REA model. The study around the overall structure of PAAIS,. core process model design and Process optimize. First,using the idea of BPM,we analyze the overall framework of accounting business process,knowing exactly the function requirements of PA AIS,providing its hierarchy of application and describing its operational mechanism;Second,we mainly analyze and diagnose the core business process of PAAIS,including the accounting reporting,internal control and accounting business synergy,from four dimensions of time,quality,cost and flexibility,abstracting corresponding models of accounting business processes based on process-aware,and analyzing the strategies of their realization;Third,we make a deep research on how to optimize the processes of PAAIS,putting forward its iterative model,descriping methods and phases of building an intelligentized PAAIS With the help of a algorithm of process mining,laying a foundation for the construction of AIS with capabilities of self-adapting and self-learning.
In our view,the core of introducing process-aware method into the construction of AIS is to realize the reconstruction of AIS,by using the idea of BPM,the techniques of Workflow Management(WfM),and advanced IT infrastructure,to make it adapt to the latest development of business management environment and accounting.PAAIS will be one of the mainstream AISs in the future.
The chapters of this dissertation are also arranged following the main line of the construction of AIS.Except for the introduction (Chapter1),theoretical basis and literature review(Chapter2),Chapter3focuses on the concepts,methods and application of process-aware,analyzing the effects of process-aware method on the building of AIS;Chapter4emphasizes the concepts,principles and basic operational framework of PAAIS;Tightly centering on the core business processes of PAAIS,Chapter5carries out the analysis,diagnosis and logic modeling of accounting reporting process,internal control process and accounting business synergy process respectively;Chapter6lays stress on optimization strategies of PAAIS and the corresponding techniques;Chapter7summarizes the whole dissertation and looks forward to the future research trends of PAAIS.
The innovations of this dissertation are as follows:First,we bring forward a new train of thought for building AIS by fusing the process-aware method and REA model;Second,we put forward logic models of accounting reporting process,internal control process and accounting business synergy process based on process-aware,laying a foundation for the construction of PAAIS and realizing its expansion in the application field;Third,we introduce the process mining technology into PAAIS to achieve an improvement and extension in its capabilities of self-learning and self-adapting.
引文
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① Wand Y, Weber R. Research Commentary:Information Systems and Conceptual Modeling--A Research Agenda. Information Systems Research,2002,13(4):363-376
② 郭齐胜,董志明,李亮等.系统建模与仿真[M].北京：国防工业出版社,2007
① Wagner G. Agent—Oriented Analysis and Design of Organizational Information Systems. In pPro. Of Fourth IEEE International Baltic WorkShop on Databases and Information Systems. Vilnius(Lithuania), May,2000.
② Gemino A, Wand Y. Evaluating modeling techniques based on models of learning[J], Communications of the ACM.2003,46(10):79-84
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⑤ Wand Y, Weber R. On the Ontological Expressiveness of Information Systems Analysis and Design Grammarism[J]. Journal of Information Systems.1993,3:217-237.
⑥ emino A, Wand Y. A framework for empirical evaluation of conceptual modeling techniques[J]. Requirements Engineering,2004,9(4):248-260
⑦ Davis FD. Perceived Usefulness, Perceived Ease-of-Use, and User Acceptance of Information Technology [J]. MIS Quarterly,1989,13(3):319-340
① Wil van der Aalst, Kees van Hee著；王建民,闻立杰等译.工作流管理模型、方法和系统[M].北京：清华大学出版社,2004
② 张一江.煤炭运销工作流管理系统的设计与实现[D].复旦大学,2008
③ D.GeorgakoPoulos, M.Homiek, A.Sheth, An overview of workflow Management:From Process Modeling to Workflow Automation Infrastructure, International Journal on Distributed and Parallel Database,1995,3:119-153=
⑤ Leymann F., A. Itenhuber W. Managing business processes as an Information resouree.IBM Systems Journal, 1994,33(2):326-348.
Ellis C. A., Nutt G. J. Modeling and enactment of workflow systems. In:Marsan Aed Application and Theory of Petri Nets. Lecture Notes in Computer Science,1993,3,16.
① Geppert A., Tombros D., Dittrieh K. R. Defining the semantics of reactive components in event driven workflow execution with event histories. Information Systems,1998,23(34):235-252.
② Davulcu H.,Kifer M.,Ramakrishnan C.,et al. Logic bashed modeling and analysis of workflows. In:Proceedings of the ACM Symposium in PODS,98,Seattle,USA,1998,3:25-33.
③ Casati F.,Grefen P.,Pemiei B.et al. WIDE:workflow model and architecture. Technical Report, University of Twente,1996,(8):22-56.
④ 李红臣,史美林.工作流模型及其形式化描述[J].计算机学报,2003,26(11)：1456-1463.
⑤ Workflow Management Coalition Standard. Workflow Process Definition Interface-XML Process Definition ⑥ Language[J].Document Number WFMC-TC-1025 Document Status-1.0 Oetober25,2002.
⑥ 柯飞帆.面向分布应用的工作流管理系统研究与实现[D].南京航空航天大学,2006
② Workflow Management Coalition, Terminology & Glossary, Document Number WfMC-TC-1011, Document Status-Issue 3.0, Feb 99. Workflow Management Coalition,1999.
① 中国社会科学院语言研究所词典编辑室编,现代汉语词典,商务印书馆,北京,1983,P358。
② Gupta.Y.Petal, Flexibility of manufacturing system:Concept and Measurements. European Journal of Operation Research,1989,43 (2):119-135
① 本图参考艾风义等,企业流程柔性及环境核心流程柔性企业绩效的模式研究,北京理工大学学报(社会科学版),第5卷第5期,2003年10月
② 俞东慧、黄丽华等,企业变革管理模型框架及其实证研究,系统工程理论方法应用,2004年2月,第13卷,第2期。
③ 业务流程管理方法与技术、信息系统基础架构方法与技术以及工作流管理方法与技术的相关内容参见本文第二章文献综述部分。
① C.A.Ellis, information Control Nets, A Mathematical Model of Office Information Flow, In Proceedings of the Conference on Simulation,, Measurement and Modeling of Computer System,1979, ACM press.
② A. W.Holt, Coordination Technology and Petri Nets, Advance in Petri Nets,1985
③ Petri网是一种建模语言和形式化体系,可以对并发组建及同步现象的信息和控制流进行图形化描述,主要应用在自动控制和过程建模等领域。
④ M.Hammer, Reengineering Work:Don't automate.Obliterate, Harvard Business Review,1990.7
⑤ M.Hammer and J.Champy, Reengineering the Corporation:A Manifesto for Business Revolution, Nicolas Brealey Publishing, london,1993
⑥ T.H.davenport, Process innovation:Reengineering Work through Information Technology, Harvard Business School Press, Boston,1992.
① Marlon Dumas、Wil van der Aalst、Arthur H.M.ter Hofstede著,王建民闻立杰等译：过程感知的信息系统,清华大学出版社,2009年第一版,P5。
② Deremer F.Kron HH, Programming-in-the-large versus programming-in-the-small, IEEE Trans. On software Engineering,1976
② Davis F D, A Technology Acceptance Model of Empirically Testing New End-user information system:Theory and Results. Sloan school of management, Massachusetts Institute of Technology.1996
① 庄明来,《会计电算化研究》,中国金融出版社,北京,2001年
② 杨周南等,《会计信息系统——面向财务部门应用》,电子工业出版社,北京,2006年
③ 中国会计学会会计信息化专业委员会,《辉煌历程——中国会计信息化30年》,中国财政经济出版社,北京,2009年
① 本图引自中国会计学会会计信息化专业委员会,《辉煌历程——中国会计信息化30年》,中国财政经济出版社,北京,2009年
② 蒋楠,《基于财务会计概念框架的会计信息系统重构研究》,厦门大学博士学位论文,2008年
③ 阿妮塔.S.霍兰德等著,杨周南等译,《现代会计信息系统》,经济科学出版社,北京,2000年
① 毛元青,杨海东,张荣荣.基于REA模型的会计信息系统[J].哈尔滨商业大学学报(社会科学版),2006,89(4)：22-24
② Dunn CL, Grabski SV. Perceived semantic expressiveness of accounting systems and task accuracy effects[J]. International Journal of Accounting Information Systems,2000,1(2):79-87
③ Dunn CL, Grabski S V. An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representations[J]. Decision Sciences,2001,32(1):55-94
④ 本图引自孙凡著,《会计模型使用质量的实验比较研究》,经济科学出版社,北京,2009
⑤ 阿妮塔.S.霍兰德等著,杨周南等译,《现代会计信息系统》,经济科学出版社,北京,2000年
① McCarthy WE. The REA accounting model:a generalized framework for accounting systems in a shared data environment[J]. Accounting Review,1982,57(3):554-578
① 黄微平.,关于会计信息系统模式的若干思考,中国管理信息化,2005
① 从目前研究和应用的情况看,过程感知会计模型还未上升到与DCA、REA等量齐观的高度,本文为说明过程感知会计信息系统的相关特性,将其与前二者进行比较分析。
② Fan yushum、Wu cheng,Research on workflow management technology and current and future products,Computer Integerated Manufacturing System,2000.6.
③Dunn CL,McCarthy WE.The REA accounting model:Intellectual heritage and prospects for progress[J].Journal of Information systems,1997,11(1):31-51
① 孙凡著,会计模型使用质量的实验比较研究,经济科学出版社,北京,2009
② Bergholtz M, Jayaweera P, Johannesson P, et al. Reconciling Physical.Communicative, and Social/Institutional Domains in Agent Oriented Information Systems-A Unified Framework[J]. Lecture Notes in Computer Science.2003, 2814:180-194
③ 姚靠华等,基于时间工作流的REA模型改进研究,中国会计学会会计信息化专业委员会第七届年会论文集,大连,2008
① 参见王世定,IT环境下会计系统重构：一种融合理论和模型构建.会计研究,2004,(9)
① 该资料引自林峰：《金蝶BOS企业架构之中国最佳实践》,机械工业出版社,北京,2008,P24
① Richard Gligus:Methods to Help Reengeering With your Company for improved Agility,IE,1993
② Michael Hammer and James Champy:Reengeering the Coporation, Harper Business, 1993
① H. A.Rei jers:Design and Control of Workflow Process:Business Process Managerment for the Service industry, Spring-Verlag, berlin,2003
① N.Brand and H.van der Kolk:Workflow Analysis and Design.Kluwer,1995
① Kaplan.R:Yesterday's accounting undermines production,Harvard Business Review,1991,1.2
① 薛云奎：《网络时代的财务与会计：管理集成与会计频道》,会计研究,1999。11
② 肖泽忠：《大规模按需报告的公司财务报告模式》,会计研究,2000,1
③ 李端生、续慧泓：《论网络环境下的会计报告模式》,会计研究,2004,1
① Robert Saplan:《相关性的缺失：管理会计兴衰史》,清华大学出版社,2004年
① 参见潘琰、林琳,公司报告模式再造：基于XBRL与WEB服务的柔性报告模式,会计研究,2007,05
② 赵学梅,朱恩亮,网站用户偏好度的数据挖掘模型,盐城工学院学报(自然科学版),2009年3月
① 杜兴强,公司治理生态与产权博弈研究,中国财政经济出版社,北京,2006年12月
② 王松年,国际会计前沿(第三版),上海财经大学出版社,2010年。在其中的互联网环境下的财务报告中,通过对美国上市公司网上信息披露的分析,发现越来越多的企业提供了会计准则以外的相关信息。
① 引自于玉林,内部控制相关概念的探讨,《企业内部控制与风险管理论坛》论文集,2008年
② 中华人民共和国财政部：《企业内部控制基本规范》,2008年
③ Benjamin Bae, Ruth W.Epps and Susan S.Gwathmey, Internal Control Issues:The Case of Changes to Information Processes, ISACA,2003
④ COSO委员会(全美反舞弊性财务报告委员会发起组织,Committee of Sponsoring Organizations of the Treadway Commission,缩写COSO)。1992年美国COSO委员会发布(COSO内部控制整合框架》以来,该框架已在全球获得广泛的认可和应用。
⑤ Statement on Auditing Standards (SAS) No.55:Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in April 1988.
⑥ ITIL (IT infrastructure library)是英国政府中央计算机与电信管理中心(CCTA)在20世纪90年代初期发布的一套IT服务管理最佳实践指南,旨在解决IT服务质量不佳的情况。
⑦ ISO/IEC17799——信息安全管理的国际标准,由英国提出,1999年被做为国际标准ISO/IEC17799:2000。
① 反财务舞弊委员会2004年在广泛听取了各方意见和建议之后,结合《萨班斯—奥克斯利法案》的相关要求,颁布了一个概念全新的COSO报告——《企业风险管理总体框架》(Enterprise Risk Management-Integrated Framework)
① 该资料引自《IT环境下我国财务报告内部控制研究》陶黎娟博士论文2009年厦门大学
② Tuttle.B and S.D.Vandervelde, An empirical examination of COBIT as an internal control framework for information technology, International Joural of Accounting Information System,240-263
② 该资料引自王纹、孙健,《SAP企业财务管理大全》[M],清华大学出版社,2005
① 《SOX IT控制目标第二版》由ISACA与2006年发布。
② 参见张瑞君,《网络环境下会计实时控制》,中国人民大学出版社,北京,2004。
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① W.M.P.van der Aalst,B.F.van Dongen等, Workflow Mining:A Survey of Issues and Approacher. Date and Knowledge Engineering,47 (2):237-267,2003
① 曹大海等：一种基于工作流日志的人力资源业绩评价模型,计算机科学,2005 Vol.32 N07
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② 张一江.煤炭运销工作流管理系统的设计与实现[D].复旦大学,2008
③ D.GeorgakoPoulos, M.Homiek, A.Sheth, An overview of workflow Management:From Process Modeling to Workflow Automation Infrastructure, International Journal on Distributed and Parallel Database,1995,3:119-153=
⑤ Leymann F., A. Itenhuber W. Managing business processes as an Information resouree.IBM Systems Journal, 1994,33(2):326-348.
Ellis C. A., Nutt G. J. Modeling and enactment of workflow systems. In:Marsan Aed Application and Theory of Petri Nets. Lecture Notes in Computer Science,1993,3,16.
① Geppert A., Tombros D., Dittrieh K. R. Defining the semantics of reactive components in event driven workflow execution with event histories. Information Systems,1998,23(34):235-252.
② Davulcu H.,Kifer M.,Ramakrishnan C.,et al. Logic bashed modeling and analysis of workflows. In:Proceedings of the ACM Symposium in PODS,98,Seattle,USA,1998,3:25-33.
③ Casati F.,Grefen P.,Pemiei B.et al. WIDE:workflow model and architecture. Technical Report, University of Twente,1996,(8):22-56.
④ 李红臣,史美林.工作流模型及其形式化描述[J].计算机学报,2003,26(11)：1456-1463.
⑤ Workflow Management Coalition Standard. Workflow Process Definition Interface-XML Process Definition ⑥ Language[J].Document Number WFMC-TC-1025 Document Status-1.0 Oetober25,2002.
⑥ 柯飞帆.面向分布应用的工作流管理系统研究与实现[D].南京航空航天大学,2006
② Workflow Management Coalition, Terminology & Glossary, Document Number WfMC-TC-1011, Document Status-Issue 3.0, Feb 99. Workflow Management Coalition,1999.
① 中国社会科学院语言研究所词典编辑室编,现代汉语词典,商务印书馆,北京,1983,P358。
② Gupta.Y.Petal, Flexibility of manufacturing system:Concept and Measurements. European Journal of Operation Research,1989,43 (2):119-135
① 本图参考艾风义等,企业流程柔性及环境核心流程柔性企业绩效的模式研究,北京理工大学学报(社会科学版),第5卷第5期,2003年10月
② 俞东慧、黄丽华等,企业变革管理模型框架及其实证研究,系统工程理论方法应用,2004年2月,第13卷,第2期。
③ 业务流程管理方法与技术、信息系统基础架构方法与技术以及工作流管理方法与技术的相关内容参见本文第二章文献综述部分。
① C.A.Ellis, information Control Nets, A Mathematical Model of Office Information Flow, In Proceedings of the Conference on Simulation,, Measurement and Modeling of Computer System,1979, ACM press.
② A. W.Holt, Coordination Technology and Petri Nets, Advance in Petri Nets,1985
③ Petri网是一种建模语言和形式化体系,可以对并发组建及同步现象的信息和控制流进行图形化描述,主要应用在自动控制和过程建模等领域。
④ M.Hammer, Reengineering Work:Don't automate.Obliterate, Harvard Business Review,1990.7
⑤ M.Hammer and J.Champy, Reengineering the Corporation:A Manifesto for Business Revolution, Nicolas Brealey Publishing, london,1993
⑥ T.H.davenport, Process innovation:Reengineering Work through Information Technology, Harvard Business School Press, Boston,1992.
① Marlon Dumas、Wil van der Aalst、Arthur H.M.ter Hofstede著,王建民闻立杰等译：过程感知的信息系统,清华大学出版社,2009年第一版,P5。
② Deremer F.Kron HH, Programming-in-the-large versus programming-in-the-small, IEEE Trans. On software Engineering,1976
② Davis F D, A Technology Acceptance Model of Empirically Testing New End-user information system:Theory and Results. Sloan school of management, Massachusetts Institute of Technology.1996
① 庄明来,《会计电算化研究》,中国金融出版社,北京,2001年
② 杨周南等,《会计信息系统——面向财务部门应用》,电子工业出版社,北京,2006年
③ 中国会计学会会计信息化专业委员会,《辉煌历程——中国会计信息化30年》,中国财政经济出版社,北京,2009年
① 本图引自中国会计学会会计信息化专业委员会,《辉煌历程——中国会计信息化30年》,中国财政经济出版社,北京,2009年
② 蒋楠,《基于财务会计概念框架的会计信息系统重构研究》,厦门大学博士学位论文,2008年
③ 阿妮塔.S.霍兰德等著,杨周南等译,《现代会计信息系统》,经济科学出版社,北京,2000年
① 毛元青,杨海东,张荣荣.基于REA模型的会计信息系统[J].哈尔滨商业大学学报(社会科学版),2006,89(4)：22-24
② Dunn CL, Grabski SV. Perceived semantic expressiveness of accounting systems and task accuracy effects[J]. International Journal of Accounting Information Systems,2000,1(2):79-87
③ Dunn CL, Grabski S V. An Investigation of Localization as an Element of Cognitive Fit in Accounting Model Representations[J]. Decision Sciences,2001,32(1):55-94
④ 本图引自孙凡著,《会计模型使用质量的实验比较研究》,经济科学出版社,北京,2009
⑤ 阿妮塔.S.霍兰德等著,杨周南等译,《现代会计信息系统》,经济科学出版社,北京,2000年
① McCarthy WE. The REA accounting model:a generalized framework for accounting systems in a shared data environment[J]. Accounting Review,1982,57(3):554-578
① 黄微平.,关于会计信息系统模式的若干思考,中国管理信息化,2005
① 从目前研究和应用的情况看,过程感知会计模型还未上升到与DCA、REA等量齐观的高度,本文为说明过程感知会计信息系统的相关特性,将其与前二者进行比较分析。
② Fan yushum、Wu cheng,Research on workflow management technology and current and future products,Computer Integerated Manufacturing System,2000.6.
③Dunn CL,McCarthy WE.The REA accounting model:Intellectual heritage and prospects for progress[J].Journal of Information systems,1997,11(1):31-51
① 孙凡著,会计模型使用质量的实验比较研究,经济科学出版社,北京,2009
② Bergholtz M, Jayaweera P, Johannesson P, et al. Reconciling Physical.Communicative, and Social/Institutional Domains in Agent Oriented Information Systems-A Unified Framework[J]. Lecture Notes in Computer Science.2003, 2814:180-194
③ 姚靠华等,基于时间工作流的REA模型改进研究,中国会计学会会计信息化专业委员会第七届年会论文集,大连,2008
① 参见王世定,IT环境下会计系统重构：一种融合理论和模型构建.会计研究,2004,(9)
① 该资料引自林峰：《金蝶BOS企业架构之中国最佳实践》,机械工业出版社,北京,2008,P24
① Richard Gligus:Methods to Help Reengeering With your Company for improved Agility,IE,1993
② Michael Hammer and James Champy:Reengeering the Coporation, Harper Business, 1993
① H. A.Rei jers:Design and Control of Workflow Process:Business Process Managerment for the Service industry, Spring-Verlag, berlin,2003
① N.Brand and H.van der Kolk:Workflow Analysis and Design.Kluwer,1995
① Kaplan.R:Yesterday's accounting undermines production,Harvard Business Review,1991,1.2
① 薛云奎：《网络时代的财务与会计：管理集成与会计频道》,会计研究,1999。11
② 肖泽忠：《大规模按需报告的公司财务报告模式》,会计研究,2000,1
③ 李端生、续慧泓：《论网络环境下的会计报告模式》,会计研究,2004,1
① Robert Saplan:《相关性的缺失：管理会计兴衰史》,清华大学出版社,2004年
① 参见潘琰、林琳,公司报告模式再造：基于XBRL与WEB服务的柔性报告模式,会计研究,2007,05
② 赵学梅,朱恩亮,网站用户偏好度的数据挖掘模型,盐城工学院学报(自然科学版),2009年3月
① 杜兴强,公司治理生态与产权博弈研究,中国财政经济出版社,北京,2006年12月
② 王松年,国际会计前沿(第三版),上海财经大学出版社,2010年。在其中的互联网环境下的财务报告中,通过对美国上市公司网上信息披露的分析,发现越来越多的企业提供了会计准则以外的相关信息。
① 引自于玉林,内部控制相关概念的探讨,《企业内部控制与风险管理论坛》论文集,2008年
② 中华人民共和国财政部：《企业内部控制基本规范》,2008年
③ Benjamin Bae, Ruth W.Epps and Susan S.Gwathmey, Internal Control Issues:The Case of Changes to Information Processes, ISACA,2003
④ COSO委员会(全美反舞弊性财务报告委员会发起组织,Committee of Sponsoring Organizations of the Treadway Commission,缩写COSO)。1992年美国COSO委员会发布(COSO内部控制整合框架》以来,该框架已在全球获得广泛的认可和应用。
⑤ Statement on Auditing Standards (SAS) No.55:Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in April 1988.
⑥ ITIL (IT infrastructure library)是英国政府中央计算机与电信管理中心(CCTA)在20世纪90年代初期发布的一套IT服务管理最佳实践指南,旨在解决IT服务质量不佳的情况。
⑦ ISO/IEC17799——信息安全管理的国际标准,由英国提出,1999年被做为国际标准ISO/IEC17799:2000。
① 反财务舞弊委员会2004年在广泛听取了各方意见和建议之后,结合《萨班斯—奥克斯利法案》的相关要求,颁布了一个概念全新的COSO报告——《企业风险管理总体框架》(Enterprise Risk Management-Integrated Framework)
① 该资料引自《IT环境下我国财务报告内部控制研究》陶黎娟博士论文2009年厦门大学
② Tuttle.B and S.D.Vandervelde, An empirical examination of COBIT as an internal control framework for information technology, International Joural of Accounting Information System,240-263
② 该资料引自王纹、孙健,《SAP企业财务管理大全》[M],清华大学出版社,2005
① 《SOX IT控制目标第二版》由ISACA与2006年发布。
② 参见张瑞君,《网络环境下会计实时控制》,中国人民大学出版社,北京,2004。
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① W.M.P.van der Aalst,B.F.van Dongen等, Workflow Mining:A Survey of Issues and Approacher. Date and Knowledge Engineering,47 (2):237-267,2003
① 曹大海等：一种基于工作流日志的人力资源业绩评价模型,计算机科学,2005 Vol.32 N07
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