会计信息系统发展趋势分析

会计具有社会性与技术性,因此社会、经济、信息技术都对会计的发展产生影响。会计的社会性决定了会计信息系统发展的方向,是向各利益相关者提供决策有用的信息。会计的技术性决定了会计信息系统发展的历程与发展趋势。本文提出,事项驱动的信息系统体系结构、物理与逻辑分离的思路,这两个管理信息系统的发展趋势,并不是会计信息系统的特有趋势。     

解读会计信息产权

会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。     

上市公司会计信息成本效益的对策研究

会计信息是企业利益相关者进行利益分配的基础,是影响资本市场有效性的关键因素。企业作为“理性的经济人”,其提供的会计信息受到成本效益的制约,效益大于成本是其对外提供信息的先决条件之一。会计信息的成本不仅包括实际成本,也包括信息披露所引起的或有成本,其效益不仅体现为微观效益,更重要的是其所带来的社会效益。本文借助于经济学的基本理论,利用“成本—效益”对比分析原则,解析上市公司会计信息供给中的策略选择及其改进措施。     

会计信息化目标架构探析

会计信息化目标是会计信息化理论结构的最高层次,是会计信息化系统运行的导向,也是其实践活动的出发点和归宿。本文认为,科学构建会计信息化目标,必须以会计目标为基础,充分体现计算机网络特征,向会计信息需求者提供可靠而有用的会计信息。     

会计信息的偏离、监管及其博弈分析

本文提出了会计信息偏离的概念,指出只有严重偏离才会构成一般所说的会计信息失真。在此基础上,根据信息偏离的性质将其划分为违规性偏离和非违规性偏离,并对其各自的成因作了分析。并以博弈模型论证了外部监管在治理会计信息失真中的重要作用。     

试论企业会计信息产权博弈

企业是一系列契约关系的结合,会计信息依附于企业而存在,企业与会计信息的关系实质上是企业利益相关者间对会计信息的博弈。由于会计信息外部性的存在,意味着利益相关者可能会因会计信息供求而产生冲突,解决该冲突必然要求明确双方对会计信息的产权,会计信息产权交易费用的存在,奠定了会计信息产权博弈基础,这种博弈依赖于会计信息的管制和伦理道德产生,缓冲其负外部性效应。契约关系、管制、伦理道德,对会计信息产权博弈均衡有一定的功效,但要使会计信息利益相关者达到会计信息产权博弈均衡,建立一套科学、完善的“共同治理”与“相机治理”有机结合的机制势在必行。     

论企业信息管理思想的发展

文章以信息管理模式的发展与演化为主线,论述了企业技术信息管理、企业信息资源管理和企业知识管理3个阶段的主要思想内涵,阐述了它们之间的演化过程。     

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.     

Using integrated information systems in supply chain management

The aim of this paper is to empirically test not only the direct effects of information and communication technology (ICT) capabilities and integrated information systems (IS) on firm performance, but also the moderating role of IS integration along the supply chain in the relationship between ICT external and capabilities and business performance. Data collected from 102 large Iberian firms from Spain and Portugal are used to test the research model. The hierarchical multiple regression analysis is employed to test the direct effects and the moderating relationships proposed. Results show that external and internal ICT capabilities are important drivers of firm performance, while merely having integrated IS do not lead to better firm performance. In addition, a moderating effect of IS integration in the relationship between ICT capabilities and business performance is found, although this integration only contributes to firm performance when it is directed to connect with suppliers or customers rather than when integrating the whole supply chain.     

浅析会计信息失真之成因与防范

近年来,国内外会计信息造假事件屡见不鲜、层出不穷,如何避免和防范会计信息失真,成为会计理论界广泛关注的热点问题。文章从分析会计信息失真的原因入手,从强化政府及社会监督机制、推动会计法规准则和企业内部制度建设、创新会计工作运行机制、优化会计人员能力素质和执业道德教育等多个方面,有针对性地提出了治理对策。     

会计信息系统管理和控制标准制定的探讨

COBIT是国际上公认的进行IT治理的最先进和最权威的标准。由于我国信息化水平的限制,目前尚不具备完全应用COBIT的条件。但仍可以借鉴COBIT中的IT治理思想,把它应用到对我国会计信息系统的治理当中来,制定出适合我国信息化水平的会计信息系统管理和控制标准,以提高对我国会计信息系统的管理效率。     

Six Sigma and information systems project management: A revised theoretical model

Previous information systems (IS) research has significantly improved the success rate of IS projects, but the result is still far from satisfying. The effort to advance IS project management theories continues. One notable effort is Ravichandran and Rai (2000). Based on quality management principles, they developed a model (the R&R model) describing a qualityoriented organizational system that leads to software development quality performance. This study analyzed Six Sigma to propose major revisions to the R&R model. Six Sigma is a recent approach to quality management with proven effectiveness. The analysis of Six Sigma suggested that several constructs in the R&R model need to be respecified, leading to the definition of a new quality‐oriented organizational system. More importantly, the revised model posits that the new organizational system leads to IS project success that can be measured by organizational performance improvement. This study contributes to the literature and provides practical guidance to IS project managers.     

文本中的会计变量及属性分析

会计文本是会计变量的集成,研究文本中的会计变量特性及其属性有助于对会计变量的设置及属性的说明。探讨会计变量及其属性,以说明不同会计变量及其属性特征描述的合理性,反映不同变量的信息含量。     

Drivers and outcomes of open-standard interorganizational information systems assimilation in high-technology supply chains

In recent years, firms in high-technology supply chains have established internet-based electronic linkages with their trading partners. As a result, they have improved their ability to coordinate and synchronize shared business processes by using more complete, accurate, and timely information. These electronic linkages are based on open-standard interorganizational information systems (OSIOS), which are fundamentally different from traditional electronic data interchanges. OSIOS capture not only the technical specifications for data interchange but also the sequential steps for the execution of shared business processes. Because OSIOS are still at an early diffusion stage, it remains unclear why firms would assimilate such an innovation and whether assimilation provides firms any benefits. In this research, we develop a framework grounded on the economics of standards, institutional theory, and strategic interorganizational information systems literatures to investigate the drivers and outcomes of OSIOS assimilation in a focused context. In order to test our hypotheses based on this framework, we used data from a high-technology supply chain and employed econometrics techniques. We found that both competition asymmetry across supply chain echelons and OSIOS assimilation within supply chain echelons predict individual firms’ OSIOS assimilation. The results also suggest that firms’ supply chain dominance is both a driver and an outcome of OSIOS assimilation, highlighting a mutually reinforcing process. In addition, our study reveals boundary conditions of the hypothesized relationships. The use of multiple theoretical perspectives, a unique dataset, and innovative statistical techniques to investigate OSIOS assimilation in high-technology supply chains contributes to the body of knowledge in both the supply chain management and management of information systems disciplines.     

浅谈管理会计信息的质量特征

管理会计是会计学的一个重要分支学科,是市场经济的产物。文章对管理会计信息的质量特征作了探讨,对其相关性、准确性、及时性、一贯性、客观性、灵活性、简明性和成本效益—平衡性作了阐述。     

重构信息技术环境中的会计控制

文章主要从会计信息质量的控制、企业生产经营过程的控制和完善软件功能与加强网络化管理控制3大方面进行粗浅的分析。     

企业预算控制的理性透视

预算控制是预算管理中的一个关键环节。本文介绍了预算控制系统的内部构建,并从预算的紧松控制结合、建立有效的沟通渠道和分级分权预算控制体系,灵活运用预算考评进行业绩考核等方面论述建立有效的企业预算控制体系。     

Earnings forecasts in enterprise information systems environment

With the globalisation and integration of world financial markets, the application of enterprise information systems has become more and more popular in the financial service sector. This paper examines the analyst's decision regarding allocation of effort to the precision and timeliness of earnings forecasts with financial decision support systems. Once an analyst decides to follow a firm, the analyst must choose the level of effort to devote to generating outputs, such as earnings forecasts. This paper provides insights into this by examining three issues concerning the forecasts of the individual analyst. First, forecast accuracy and frequency are modelled simultaneously. Then, whether these two effort allocation choices are complements or substitutes is tested. Finally, how competition affects these two characteristics is examined. The accuracy and frequency are examined with simultaneous equations. Results from this analysis suggest that analysts allocate effort among these two forecast criteria in a complementary way. Finally, empirical results reveal a positive association between competition and forecast frequency by the individual analyst. However, a significant association between competition and the individual analyst's forecast accuracy is not found.     

会计信息失真的危害及治理对策

会计信息失真的严重程度已引起整个社会的关注,近几年来国家虽然制定了各种措施予以遏制,但是会计信息失真现象仍然很普遍。文章指出,深入揭示会计信息失真的危害,研究会计信息失真的原因,从而寻找治理会计信息失真的对策,以提高会计信息的质量,使会计信息更好地服务于社会主义建设,是我们亟待解决的课题。     

Role of supply chain management in target costing

Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.