论会计管理信息化的ISCA模型

本文总结和审视现代信息技术应用于会计工作的内涵和作用,根据目前我国信息化现状及未来可能的实践提出建立和实施会计管理信息化的ISCA(Information System,Control and Auditing)模型:首先是建立在企业管理信息系统环境中的会计信息系统,是一种事件驱动模式的系统,其核心是集成;同时,为了确保会计信息系统(AIS)安全有效地运作,必须建立健全的信息系统内部控制制度;并且,为了确保和审查内部控制制度的有效执行,必须开展对AIS及其内控制度的审计,以最终地达到对AIS安全、可靠、有效和高效地应用.三者的有机结合构成了AIS的ISCA模型。正确地实施ISCA模型,可实现企业的物流、业务流、资金流、信息流、控制过程和审计过程的整合和集成,使现代信息技术应用于会计管理工作并取得较好的效果。

On Model ISCA of Accounting Management Information

Through a broad range of scrutinize, the author made a crystal generalization on the purpose and the application of the modern IT in the field of accounting. Based on the current and the future possible development of IT, she brought forward and advanced the ISCA (Information System, Control and Auditing) model guiding the application of IT in the field of accounting management: First, we must establish the accounting information system within the enterprise information system, which is an event - driven system, and its comer stone is the integration. Meanwhile, for sake of security and efficiency of AIS, a set of well - defined internal control system must be constituted. Furthermore, we must audit the AIS and the internal control system to ensure that they are effective. All of these will ensure the AIS application working in a secure, dependable and efficient way. The three parts above organically constitutes the ISCA model of AIS. The proper implementation of ISCA will integrate the material fow, business flow, capital flow, information flow, control and audit within an enterprise. As a result, we can take full advantage of the modern IT in accounting management .