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随着信息时代的到来和会计目标的变化,事项法会计思想开始出现,事项法思想与数据库会计相结合设计会计信息系统的价值已被认可,并诞生了许多事项驱动的数据库会计,但事项会计在具体实施上仍存在问题。本文针对已有事项会计模型的缺点,从组织目标和战略高度出发,将事项法会计的实施与企业整体战略规划相结合,并充分利用和研究事项会计与信息技术的结合,指出这是发展事项会计的方向所在。
With the advent of the information age and the change of accounting objectives, the idea of matter-based accounting began to emerge. The combination of the idea of matter-law and database-based accounting has been recognized as the value of designing accounting information systems. Many event-driven database-based accounting have been born. However, There are still problems in the concrete implementation. Aiming at the shortcomings of the existing accounting model, this paper combines the implementation of the accounting method and the strategic planning of the enterprise from the organizational goals and strategic level, and makes full use of the combination of accounting and information technology, pointing out that this is a development issue The direction of accounting.