网络环境下会计信息系统的研究
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摘要
会计是一个信息系统;环境是会计研究的逻辑起点。在网络环境下,会计信息系统所依存的环境发生剧变,传统会计理论面临着严峻挑战,传统会计信息系统的弊端也开始凸现,会计信息不能满足信息使用者日益多样化、个性化的信息需求,会计信息的决策有用性出现危机。
会计信息系统是管理信息系统的重要子系统。本文研究的是基于事项会计理论的会计信息系统,是建立在事项会计理论及业务流程重组理论基础上的,面向业务过程的现代新型会计信息系统。该系统采用了事项驱动机制,实现了业务数据的集成,面向客户应用并支持用户的信息需求,输出多层次、多用户视图,是一个实时控制操作型的系统。
本文的研究思路是:从分析网络环境下传统会计信息系统的弊端以及发展困境入手,研究网络技术对会计信息需求的影响以引出事项会计,然后从会计信息系统的业务流程角度,研究了设计基于事项的新型会计信息系统时所要考虑的主要影响因素和基于事项会计的会计信息系统的现实必要性和技术可行性;其中,论文重点研究了网络环境下新型会计信息系统的流程设计及各子系统和数据库的设计方法和特点,最后指出网络环境下会计信息系统的实施条件。
在谋篇布局上,文章以新型会计信息系统体系结构的设计为主线,以网络环境下会计信息需求分析为起点,展开全文各大章节,论述了传统会计信息系统体系结构的发展过程及其弊端、新型会计信息系统的构建原理和各子系统的设计和实施条件;说明了社会经济和市场竞争是最原始需求,它促进了管理理论的变革,管理理论与会计理论为会计信息系统提供了构筑模式;网络信息技术的影响是最根本的,它直接地、间接地影响着会计信息系统体系结构的演变。
Accounting is an information system. The environment is the logical basis of the study of accounting. In the time of the network, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the drawback of Accounting Information System (AIS) leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists.AIS is one of the most important parts of MIS. This article, which based on the theories of Event Approach and Business Process Reengineering (BPR), realizes the On-Line Transaction Processing by the newly network technology and the database technology. In this information system, the accounting information system shares the same data environment, and it can meet the need of information of all users from various views.The thinking of research of the article is: It begins to analyse the impact on accounting information in the network. Then, it has described the drawback of the traditional accounting information system and developed the predicament. Then, in terms of business procedure of the accounting information system, it has studied main influence factor and the realistic necessity based on the Event Approach's accounting information system and technical feasibility that the new-type accounting information system should consider of designing; Among them, its key research regards accounting theory of the event as guidelines under the environment of network, how to use " Three Databases " theory and technology to analyse and design the business database and accounting principle and structure of information system based on Event Approach of the transaction processing type. It studied the realization foundation of the accounting information system under the environment of the network finally.On the overall arrangement of the article, the article takes design of the new-type accounting system structure of information system as the thread and analyses with the accounting information demand that launches every big chapter of full text for the starting point. It has described the evolution and drawback of the system structure of the modern traditional accounting information system sequentially, construction principle and the design based on the Event Approach's accounting information system and foundation of realizing of the new-type accounting information system; It has proved social economy and market competition are the most primitive demand. It has promoted the change of the management theory. Management theory and accounting theory have offered the mode of constructing for accounting information system; The influence of the information technology of the network is the most basic. It is influencing the development of the system structure of the accounting information system directly and indirectly.
会计信息系统是管理信息系统的重要子系统。本文研究的是基于事项会计理论的会计信息系统,是建立在事项会计理论及业务流程重组理论基础上的,面向业务过程的现代新型会计信息系统。该系统采用了事项驱动机制,实现了业务数据的集成,面向客户应用并支持用户的信息需求,输出多层次、多用户视图,是一个实时控制操作型的系统。
本文的研究思路是:从分析网络环境下传统会计信息系统的弊端以及发展困境入手,研究网络技术对会计信息需求的影响以引出事项会计,然后从会计信息系统的业务流程角度,研究了设计基于事项的新型会计信息系统时所要考虑的主要影响因素和基于事项会计的会计信息系统的现实必要性和技术可行性;其中,论文重点研究了网络环境下新型会计信息系统的流程设计及各子系统和数据库的设计方法和特点,最后指出网络环境下会计信息系统的实施条件。
在谋篇布局上,文章以新型会计信息系统体系结构的设计为主线,以网络环境下会计信息需求分析为起点,展开全文各大章节,论述了传统会计信息系统体系结构的发展过程及其弊端、新型会计信息系统的构建原理和各子系统的设计和实施条件;说明了社会经济和市场竞争是最原始需求,它促进了管理理论的变革,管理理论与会计理论为会计信息系统提供了构筑模式;网络信息技术的影响是最根本的,它直接地、间接地影响着会计信息系统体系结构的演变。
Accounting is an information system. The environment is the logical basis of the study of accounting. In the time of the network, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the drawback of Accounting Information System (AIS) leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists.AIS is one of the most important parts of MIS. This article, which based on the theories of Event Approach and Business Process Reengineering (BPR), realizes the On-Line Transaction Processing by the newly network technology and the database technology. In this information system, the accounting information system shares the same data environment, and it can meet the need of information of all users from various views.The thinking of research of the article is: It begins to analyse the impact on accounting information in the network. Then, it has described the drawback of the traditional accounting information system and developed the predicament. Then, in terms of business procedure of the accounting information system, it has studied main influence factor and the realistic necessity based on the Event Approach's accounting information system and technical feasibility that the new-type accounting information system should consider of designing; Among them, its key research regards accounting theory of the event as guidelines under the environment of network, how to use " Three Databases " theory and technology to analyse and design the business database and accounting principle and structure of information system based on Event Approach of the transaction processing type. It studied the realization foundation of the accounting information system under the environment of the network finally.On the overall arrangement of the article, the article takes design of the new-type accounting system structure of information system as the thread and analyses with the accounting information demand that launches every big chapter of full text for the starting point. It has described the evolution and drawback of the system structure of the modern traditional accounting information system sequentially, construction principle and the design based on the Event Approach's accounting information system and foundation of realizing of the new-type accounting information system; It has proved social economy and market competition are the most primitive demand. It has promoted the change of the management theory. Management theory and accounting theory have offered the mode of constructing for accounting information system; The influence of the information technology of the network is the most basic. It is influencing the development of the system structure of the accounting information system directly and indirectly.
引文
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[30] 刘国英.基于事项会计的会计信息系统构建研究.武汉理工大学硕士学位论文.2004,(5).
[31] 李捷,杨周南.如何建立现代会计信息系统[J].会计研究.2004,(4).
[32] 冉明东.审视会计信息系统基本架构和发展趋势的三个视角[J].兰州商学院学报.2004,(3).
[33] 杨德明.事项法下会计信息系统的设计方案[J].中国注册会计师.2004,(2).
[2] 田园林.对传统会计信息系统体系结构的理论思考[J].上海会计.2001,(8).
[3] 陈韶君.事项法会计信息系统初探[J].财会月刊.2001,(4).
[4] 李艳玲.事项会计初探[J].财会月刊.2000,(4).
[5] 杨周南,张瑞君.会计信息系统[M].北京:经济科学出版社,2000.
[6] 张丽霞.网络时代企业的会计业务流程再造[J].四川会计.2003,(9).
[7] 殷健,李娟.网络环境下构建会计信息系统的理论因素分析[J].中国农业会计.2004,(8).
[8] 骆进仁.会计信息与会计环境关系研究的理论综述.兰州铁道学院学报(社会科学版)[J].2002,(10).
[9] 李玉琪.事项会计理论与网络会计信息系统[J].经济师.2003,(5).
[10] 毕晓方.对网络环境下事项会计的认识[J].财会月刊.2003,(11).
[11] 顾抗,袁树民.事项会计理论—电算化会计信息系统设计的基础[J].上海会计.网络版.
[12] 蒋尧明.会计信息的质量特征及其在网络环境下的实现[J].当代财经.2001,(9).
[13] 杨周南等译.现代财务会计译丛(第一辑)现代会计信息系统(第2版)[M].中国人民大学出版社,1999.
[14] 李端生,续慧泓.论网络环境下的会计报告模式[J].会计研究.2004,(1).
[15] 陈冬华.网络时代会计的制度创新:产权界定与市场化[J].会计研究.2000,(2).
[16] 周熠华.新会计传导模式的探讨——基于网络技术的三层结构模式[J].四川会计.2002,(10).
[17] 刘萍,袁细寿.会计信息系统的REA建模方法及其应用[J].中国会计电算化.2004,(5).
[18] 樊斌.E-R模型在会计信息系统分析设计中的应用[J].中国会计电算化.2004,(4).
[19] 刘会斌.试论实时会计信息系统[J].上海会计.2003,(7).
[20] 朱久霞,隋素兰.谈网络时代会计人员素质问题[J].审计理论与实践.2003,(8).
[21] 李端生,李征.网络经济下会计发展趋势[J].会计研究.2001,(11).
[22] 赵辛,钟剑.开放型知识经济下的网络会计信息系统研究[J].中国管理信息化.2005,(1).
[23] 胡振江,方娟.网络时代会计信息系统创新的思考[J].技术经济.2004,(12).
[24] 杨芳.现代管理型会计信息系统结构模式研究[J].市场论坛.2004,(12).
[25] 朱叶棠.事项会计:网络时代会计的发展方向[J].江苏商论.2004,(9).
[26] 赵世清,杨楠,徐波.构建基于业务事项的会计信息系统[J].中国会计电算化.2004,(8).
[27] 刘忠玉,杨莉.21世纪会计信息系统的构想[J].哈尔滨商业大学学报(自然科学版).2004,(6).
[28] 王树梅.关于实时会计信息系统的构建.中国海洋大学硕士学位论文.2004,(6).
[29] 樊斌,周鸿.会计信息系统实现新思路[J].现代情报.2004,(5).
[30] 刘国英.基于事项会计的会计信息系统构建研究.武汉理工大学硕士学位论文.2004,(5).
[31] 李捷,杨周南.如何建立现代会计信息系统[J].会计研究.2004,(4).
[32] 冉明东.审视会计信息系统基本架构和发展趋势的三个视角[J].兰州商学院学报.2004,(3).
[33] 杨德明.事项法下会计信息系统的设计方案[J].中国注册会计师.2004,(2).