【摘要】 信息集成应用使会计领域呈现出越来越多的实时特征,从而使实时会计的理论及其技术载体实时AIS逐渐成为研究和应用的重要方向。本文拟结合实时财务会计循环和信息集成应用的技术特征,阐述面向决策有用的实时会计核算需求和实时AIS的构建策略。更多还原

【Abstract】 In the integrated application of information, it takes on more and more realtime characteristic in the area of accounting, so the theory of realtime accounting and it’s technical carrier of realtime AIS become the important trend in the research and application . This article prepare to link the cycle of realtime accounting and technical characteristic in the integrated application of information, depict the demand of realtime accounting reckoning facing the usefulness of decision-making and the constructing strategy of the realtime AIS.更多还原