论网络条件下会计信息生产模式  

The Producing Pattern of Accounting Information in the Network Situation

作　　者：王文莲[1] 李真[2] 孙玉甫[3] 

机构地区：[1]天津商学院会计系,300134 [2]天津商学院财务处 [3]天津商学院会计系

出　　处：《Journal of Modern Accounting and Auditing》2006年第1期27-35,52,共10页现代会计与审计（英文版）

基　　金：本文为财政部重点科研课题“网络条件下的会计模式研究”研究成果,课题编号为2003KJA014.

摘　　要：会计模式研究的现有文献一般限于反映模式。其实，会计信息的生产模式是一种更为重要的模式。在网络条件下单纯地模仿手工会计方式，虽然能并已经取得了巨大的成就，但是不进行会计信息生产的理论创新，将不能解决会计所面临的实践与理论的问题，也难以深层开发会计信息资源，高度发挥会计信息在经济活动中的作用，满足当今社会的需求。本文综述了现有会计模式的研究，就网络条件下会计信息生产社会化模式的作用、理论等进行了讨论，在奠定理论基础的同时，构思了会计信息生产社会化系统的模型。Generally, the current documents about the study of accounting pattern often only focus on the reflection pattem. In fact, the producing pattem of accounting information is more important than that. Although it can get and has already attained a great achievement through simply imitating the producing pattern of manual accounting in the network situation, if we don＇t innovate the theory of accounting information production, it would not be able to solve the practical and theoretical problems that accounting are facing nowadays, be difficult to develop the accounting information resources to a deep level, make the accounting information play the role in economic activities in a high degree, and meet the current society＇s demands as well. This article summarizes the research on present accounting pattern, discusses the functions and theory of the pattern about the socialization of accounting information production in the network situation, sets up the theoretical foundation, and designs the model of accounting information producing system as well.

关 键 词：会计信息 经济联系 网络 信息技术 信息生产社会化 

分 类 号：F276.6[经济管理—企业管理]