| 面向决策有用的实时会计核算研究 |
| |
| 引用本文： | 刘路冰,薛恒新,方立明.面向决策有用的实时会计核算研究[J].技术经济,2006,25(10):125-128. |
| |
| 作者姓名： | 刘路冰 薛恒新 方立明 |
| |
| 作者单位： | 1. 南京理工大学,经济管理学院,南京,210094
2. 南京理工大学,经济管理学院,南京,210094;温州市龙湾区政府,浙江,温州,325025 |
| |
| 摘 要： | 信息集成应用使会计领域呈现出越来越多的实时特征，从而使实时会计的理论及其技术载体实时AIS逐渐成为研究和应用的重要方向。本文拟结合实时财务会计循环和信息集成应用的技术特征，阐述面向决策有用的实时会计核算需求和实时AIS的构建策略。
|
| 关 键 词： | 决策有用性 实时会计核算 实时会计循环 |
| 文章编号： | 1002-980X(2006)10-0125-04 |
| 收稿时间： | 06 19 2006 12:00AM |
| 修稿时间： | 2006年6月19日 |
The Study on the Reckoning of Realtime Accounting Facing the Usefulness of Decision-making |
| |
| LIU Lu-bing,XUE Heng-xin,FANG Li-ming.The Study on the Reckoning of Realtime Accounting Facing the Usefulness of Decision-making[J].Technology Economics,2006,25(10):125-128. |
| |
| Authors: | LIU Lu-bing XUE Heng-xin FANG Li-ming |
| |
| Institution: | LIU Lu-bing, XUE Heng-xin, FANG Li-ming(1. School of Economics and Management, Nanjing University of Science and Technology, Nanjing 210094, China; 2. Long Wan Section＇s Government, Wenzhou Zhejiang 325025, China ) |
| |
| Abstract: | In the integrated application of information, it takes on more and more realtime characteristic in the area of accounting, so the theory of realtime accounting and it's technical carrier of realtime AIS become the important trend in the research and application . This article prepare to link the cycle of realtime accounting and technical characteristic in the integrated application of information, depict the demand of realtime accounting reckoning facing the usefulness of decision-making and the constructing strategy of the realtime AIS. |
| |
| Keywords: | usefulness of decision-making realtime accounting reckoning realtime accounting cycle |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《技术经济》浏览原始摘要信息 |
| 点击此处可从《技术经济》下载免费的PDF全文 |
|
