| 中国企业核算一体化的系统整合研究 |
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| 引用本文： | 邵建利,刘仲英.中国企业核算一体化的系统整合研究[J].会计研究,2005(3):42-46. |
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| 作者姓名： | 邵建利 刘仲英 |
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| 作者单位： | 1. 上海财经大学统计系,200433
2. 同济大学经济与管理学院,200092 |
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| 摘 要： | 本文借助事项会计理论提出了基于IT整合中国企业核算系统的构想,给出了企业核算一体化系统(EAUS)的框架模型和数据采集原则。最后建立了EAUS的模型,并通过整合度对EAUS的冗余进行分析,得出了EAUS最优级整合是功能级整合的结论。
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| 关 键 词： | 核算整合 核算一体化 系统整合度 冗余 |
A Study on the System Integration of Accounting Unification in Chinese Enterprises |
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| Shao Jianli,Liu Zhongying.A Study on the System Integration of Accounting Unification in Chinese Enterprises[J].Accounting Research,2005(3):42-46. |
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| Authors: | Shao Jianli Liu Zhongying |
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| Abstract: | Based on event research method in accounting,a construct using IT is proposed to integrate Chinese enterprise accounting system,then a framework model of enterprise accounting unification system (EAUS) and the data collection principle are put forward.Finally,the EAUS's mathematics model is developed.By analyzing the EAUS's redundancy in virtue of the conformity of the system,we conclude that EAUS' s optimum class integration is the functional class integration. |
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