| 审视会计信息系统基本架构和发展趋势的三个视角 |
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| 引用本文： | 冉明东.审视会计信息系统基本架构和发展趋势的三个视角[J].兰州商学院学报,2004,20(3):66-71. |
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| 作者姓名： | 冉明东 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430064 |
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| 摘 要： | 本文分别从价值链、业务流程和会计契约论的角度对会计信息系统(AIS)进行了反思,对传统AIS的缺陷进行了初步分析。在此基础之上对BEA模型的基本框架、优点进行了研究,结果表明:REA模型适应未来经济发展的需要,是会计信息系统的发展地基本模式。
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| 关 键 词： | 会计信息系统 价值链 业务流程 会计契约 REA模型 |
| 文章编号： | 1004-5465(2004)03-066-06 |
| 修稿时间： | 2003年12月29 |
Surveying the Generalized Framework and Trend of the AlS from Three Aspects |
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| RAN Ming-dong.Surveying the Generalized Framework and Trend of the AlS from Three Aspects[J].Journal of Lanzhou Commercial College,2004,20(3):66-71. |
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| Authors: | RAN Ming-dong |
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| Abstract: | The article first gives a thorough retrospection over the accounting information system (AIS) from three different aspects:the value chain, the business process and the accounting contract, and outlines the main defects of the traditional AIS. Finally based on the analysis of the framework and merits of the REA model,the author concludes that the REA model will be more suitable for the future business development,and should be the fundamental mode of the accounting information system. |
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| Keywords: | accounting information system value chain business process accounting contract REA model |
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