节点文献
IT环境下会计流程再造
Accounting Process Reengineering under IT Environment
【摘要】 随着IT的发展,传统的会计流程已经不能满足IT环境的需要,本文提出会计流程的再造必须与业务流程再造和会计目标相适应,并依据信息论的观点,从数据采集,数据加工与存储,数据输出分别阐述了会计流程再造的实现方式.
【Abstract】 With the development of IT,traditional accounting process cannot meet the need of IT environment. The paper proposes that accounting process reengineering should adapt to business processes reengineering and accounting objective. According to information theory,it proposes the realization of accounting process reengineering from data acquisition,data processing and data storage,and data output.
【关键词】 信息论;
会计流程再造;
会计目标;
实时;
XBRL GL;
【Key words】 information theory; accounting process reengineering; accounting objective;
【Key words】 information theory; accounting process reengineering; accounting objective;
【基金】 福建省社会科学规划项目(2014B089);集美大学博士启动基金(C611007)
- 【文献出处】 琼州学院学报 ,Journal of Qiongzhou University , 编辑部邮箱 ,2015年02期
- 【分类号】F233
- 【被引频次】2
- 【下载频次】70