事项会计理论改造会计信息系统的构想

会计信息系统的改造必须结合整个管理信息系统的改造,本文认为,事项会计理论的应用应该由会计信息系统拓展到整个管理信息系统。不仅会计信息系统以事项会计为设计基础,而且整个管理信息系统也以事项会计为设计基础。事项凭证的设计是事项会计管理信息系统设计的关键。

The Thinking on Improving Accounting Information System Based on Event Accounting Theory

The reforming of accounting information system must join together the reforming of the whole management information system , the application of the event accounting's theory should be expanded to the whole management information system from the accounting information system. Not only will the design of the accounting information system be based on the event accounting, but also the design of the whole management information system. The key for the design of the event accounting management information system is the event credence design .