会计信息系统理论结构研究

由系统论结构决定功能原理可知,会计信息系统的理论结构决定了会计信息系统的功能极限,从而决定了会计信息质量特征。借鉴科学研究纲领方法论,会计信息系统理论结构分为两类,即基础理论和应用理论。基础理论包括硬核层和保护带层,应用理论包括商务智能层、流程管理层和项目实施层。这些理论层层嵌套、各司其职,构筑了会计信息系统的运行程序和约束规则。会计信息系统的系统结构、系统秩序、系统牵制共同决定了会计信息系统的功能。

A Research on the Theoretical Structure of Accounting Information System

According to the principle of structure determining function,the theoretical structure of accounting information system determines the functions of accounting information system to the limit,thus determining its qualitative characteristics.Drawing on scientific research methodology,the theoretical structure of accounting information system is divided into two categories,namely,the basic theory and the applied theory.The basic theory includes the hard-core layer and the protection zone layer,while the applied theory includes business intelligence,process management and project implementation.Rules of these theories,each with its role,build the running programs and the restraining rules of accounting information system.The system structure,system order and the system containment together decide the function of the accounting information system.