基于事项法的会计信息系统重构会计学专业论文.docxVIP

i i 摘要 二十世纪末至今，信息技术革命和经济全球一体化趋势使企业面临着前所未 有的竞争。企业要适应现代市场竞争就必须进行企业信息化。会计信息系统是企 业信息系统的一个重要部分。其在企业管理和经营框架中处于一个基础性和关键 性的地位，为企业信息化战略提供了最基本和关键的数据。环境是科学研究的逻 辑起点，在信息化环境下，会计信息系统所依存的环境发生了巨变，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 息使用者的多样化需求，这与会计信息的决策有用性目标出现背离。因此，有必 要重构新型的会计信息系统。本文所构筑的会计信息系统是建立在事项法理论基 础上，并引进了数据仓库技术作为构建支持。 本文首先对环境进行分析，说明了会计信息系统重构的必要性，然后阐述了 会计信息系统重构的理论基础事项法，以及会计信息系统重构的技术支持数据仓 库及 XBRL 技术。本文对传统会计信息系统的构建原理及其局限性进行了分析， 并提出了建立一个决策导向型的智能型会计信息系统的构想，在此基础上，分层 次的介绍了基于事项法的会计信息系统构建的原理，以及对会计信息系统的逻辑 结构提出设想，最后对会计信息系统效用进行定位分析。 关键词：事项法 数据仓库 会计信息系统 ii ii Abstract Since the end of the twentieth century, the information technology revolution and economic globalization have been bringing about unprecedented competition on the enterprise. The Accounting Information System is an important part of management information system. It is basic and crucial in the business management and operation frame and provides the most important data. 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 leads to the condition that accounting information can’t meet the need of its users and the crisis of decision-making value exists. So, it is necessary to establish new Accounting Information System. The Accounting Information System is based on events approach theory and the Data Warehouse theory, which is involved in this paper. Firstly, the article analyzes the change of the environment, and explains the necessity of the reconstruction of Accounting Information System，and then expounds the theoretical basis of the reconstruction of Accounting Information System -- event approach, as well as the data warehouse and XBRL language as technology support. The paper studys the traditional Accounting Information System construction principle and its limitations, and proposes a conception establishing a