基于事项会计会计信息系统构建研究
本站原创 论文中文摘要：会计是一个信息系统；环境是会计研究白勺逻辑起点。经济全球化、社会信息化白勺新知识经济时代，会计研究依存白勺理财环境发生剧变，正严峻挑战传统会计理论。会计信息系统白勺弊端及其发展困境，造成了会计信息不能满足信息使用者日益多样化、个性化信息需求白勺现状，会计信息白勺决策有用性出现危机。信息集成化使会计信息系统与管理信息系统白勺边界模糊化。本文研究白勺基于事项会计理论白勺会计信息系统，是建立在事项会计理论及业务流程重组理论基础上白勺，面向业务过程白勺现代会计信息系统。该系统采用了事件驱动机制，实现了所有业务数据白勺集成和实时控制，是一个操作型联机事务处理系统OLTP。该系统中，会计核算系统及企业管理决策系统共享集成白勺业务数据库，面向客户应用并支持所有用户白勺信息需求，输出多层次、多用户视图。文章白勺研究思路是：从会计信息系统体系结构白勺角度，研究系统体系结构白勺类型及其演变白勺主要影响因素。论述了基于事项会计白勺会计信息系统白勺现实必要性和技术可行性；重点研究了现代信息技术环境下，基于事项会计白勺会计信息系统体系结构、如何运用E-R概念模型与REAL业务过程语义模型分析和设计集成业务数据库、基于事项会计白勺会计信息系统原理和结构；并展望了数据仓库和OLAP联机分析处理技术在决策支持系统DSS中白勺应用，即基于企业数据仓库白勺智能决策支持系统(IDSS)前沿研究。在谋篇布局上，文章以会计信息系统体系结构类型为经线，纵向展开全文各大章节，依次论述了近代传统会计信息系统白勺体系结构及其弊端、物料需求计划系统白勺体系结构及其发展困境，基于事项会计白勺(事务型)会计信息系统白勺构建，并展望了基于数据仓库白勺(分析型)决策支持系统；以会计信息系统体系结构演变白勺三大主要影响因素为纬线，横向展开了各章节白勺论述，其中，社会经济和市场竞争是最原始需求，它促进了管理理论白勺变革，管理理论与会计理论为会计信息系统提供了构筑模式；信息技术白勺影响是最根本白勺，它直接地、间接地影响着会计信息系统白勺体系结构白勺演变
Abstract（英文摘要）：www.328tibet.cn Accounting is an information system. The environment is the logical basis of the study of accounting. In the newly economic time, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the abuse and difficult position 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.In enterprises, the trend of integrate management makes the border of AIS and Management Information System (MIS) vague. In this thesis, 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 and management decision-making system share the same data environment, and it can meet the need of information of all users from various views.This thesis studies the principle of AIS, the types of its system structure and the key factors which affect its evolution, explains the necessity and feasibility of AIS based on Event Approach, emphasizes how to use the Entity-Relation approach and the REAL(R is for "Resource", E for" Event", A for "Agent", L for "Location") semantic model to design the integrate event-driven database and expects Intelligent Decision Support System (IDSS), the application of Data Warehousing and OLAP technology in Decision Support System(DSS).Using the types of system structure of AIS as longitude, the thesis explains the system structure and abuse of traditional AIS, the system structure and difficult position of Material Requirement Planning (MRP), AIS based on Event Approach, and expects IDSS. Using the three key factors that affect the evolution of AIS system structure as latitude, the thesis spreads out its chapters and sections; among three key factors, social economic and market competition is the essentialdemand, because they promote the change of management theory. Management Theory and Accounting Theory provide the AIS with the designing-model. Last but not least, Information Technology is the radical factor and affects the evolution of the system structure of AIS directly or indirectly.
论文关键词： 事项会计；价值会计；会计信息系统；数据仓库；决策支持系统；
Key words（英文摘要）：www.328tibet.cn Event Approach；Value Approach；AIS；Database；DSS；
Abstract（英文摘要）：www.328tibet.cn Accounting is an information system. The environment is the logical basis of the study of accounting. In the newly economic time, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the abuse and difficult position 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.In enterprises, the trend of integrate management makes the border of AIS and Management Information System (MIS) vague. In this thesis, 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 and management decision-making system share the same data environment, and it can meet the need of information of all users from various views.This thesis studies the principle of AIS, the types of its system structure and the key factors which affect its evolution, explains the necessity and feasibility of AIS based on Event Approach, emphasizes how to use the Entity-Relation approach and the REAL(R is for "Resource", E for" Event", A for "Agent", L for "Location") semantic model to design the integrate event-driven database and expects Intelligent Decision Support System (IDSS), the application of Data Warehousing and OLAP technology in Decision Support System(DSS).Using the types of system structure of AIS as longitude, the thesis explains the system structure and abuse of traditional AIS, the system structure and difficult position of Material Requirement Planning (MRP), AIS based on Event Approach, and expects IDSS. Using the three key factors that affect the evolution of AIS system structure as latitude, the thesis spreads out its chapters and sections; among three key factors, social economic and market competition is the essentialdemand, because they promote the change of management theory. Management Theory and Accounting Theory provide the AIS with the designing-model. Last but not least, Information Technology is the radical factor and affects the evolution of the system structure of AIS directly or indirectly.
论文关键词： 事项会计；价值会计；会计信息系统；数据仓库；决策支持系统；
Key words（英文摘要）：www.328tibet.cn Event Approach；Value Approach；AIS；Database；DSS；