IT环境下事项会计的认识与技术实现途径  

Event Accounting's Cognition and Realization Through Technological Method Based on IT Environment

作　　者：杨琦[1] 

机构地区：[1]福州大学管理学院,福州350002

出　　处：《西北农林科技大学学报（社会科学版）》2007年第6期86-90,共5页Journal of Northwest A&F University(Social Science Edition)

基　　金：福建省社科规划项目"基于IT环境下的事项会计理论与应用方法研究"(2006B207)

摘　　要：企业经营环境与信息技术变革引发企业利益相关者多样化会计信息需求,推广事项会计是解决个性化会计需求的一个重要途径。由于信息技术改变会计作业方式,重新认识IT环境下事项会计目标、事项本质、事项会计信息流程,对于事项会计的实践具有重要指导意义。事项会计系统实质上是一个辅助决策的信息系统,开发方法应采用"决策需求驱动"而不是"事件驱动"开发模式,按决策主题建立事项会计数据仓库,应用联机分析处理(OLAP)与数据挖掘工具,生成多维事项报告,为内、外部信息使用者的决策提供个性化会计信息。The changes of business operational environment and information technology raise the en- terprise′s stakeholder′s requirement of diversified accounting information. Event accounting is an impor- tant method of satisfying the individualized requirement of accounting information. IT transforms ac- counting activity, so it＇s significant for the event accounting′s practice to reconsider the event account- ing′s objective, the essence of event and information process based on IT environment. Event accounting is substantially an aiding system for decision-making, so the development method adopts the conception of “decision-making demand driver” rather than “event driver” . It is necessary to develop the data ware- house of event accounting according to the Subject of decision, applying On-Line Analytical Processing （OLAP） and data mining to create multidimensional event report, providing individualized accounting in- formation for the internal and external user＇s decision-making

关 键 词：事项会计目标 决策需求驱动 信息流程 IT环境 

分 类 号：F406.7[经济管理—产业经济]