会计流程绩效评价与实施过程研究  

A Study of Accounting Process Performance Evaluation and Implementation Process

作　　者：汤四新[1,2] 庄明来[1] 

机构地区：[1]厦门大学会计发展研究中心,福建厦门361005 [2]广东金融学院会计系,广东广州510521

出　　处：《当代财经》2011年第2期118-128,共11页Contemporary Finance and Economics

基　　金：教育部人文社会科学重点研究基地重大项目"网络化条件下的会计系统流程再造及其控制研究"(06JJD630019)

摘　　要：会计流程绩效评价体系的构建和实施,是保证会计信息质量的必要条件。基于流程管理围绕有效性、高效性和适应性构建会计流程绩效评价体系,并借鉴PDCA循环实施管理;在理论上可以开辟通过会计流程绩效评价,确保会计信息质量持续改进的思想与方法,在实践中可以提供会计信息系统自我评价、自我完善的手段与工具。To construct and implement the accounting process performance evaluation system is the essential condition to ensure the quality of accounting information.Based on the process management concept and making reference to the PDCA cycling implementation management,this paper tries to build the accounting process performance evaluation system that will consist with the three principles： efficiency,effectiveness and adaptability.Theoretically,it can provide ideas and methods to ensure the continuous improvement of accounting process performance evaluation system;practically,it can provide means and tools for accounting information system to make self-assessment and self-improvement.

关 键 词：会计信息质量 会计流程 绩效评价体系 实施过程 

分 类 号：F230[经济管理—会计学]