基于事项法的会计信息系统构建研究  

Research on Construction of Accounting Information System Based on Events Approach

作　　者：向海燕[1] 尹坤[1] 

机构地区：[1]西安工业大学经济管理学院,陕西西安710032

出　　处：《十堰职业技术学院学报》2011年第4期31-33,共3页Journal of Shiyan Technical Institute

基　　金：陕西省教育厅人文社科基金项目(09JK123)

摘　　要：现代信息技术革命的蓬勃发展促使会计环境也发生了深刻的变革,传统会计信息系统已不能满足企业利益相关者多样性和个性化的需求。因此,本文基于满足企业利益相关者需求的事项会计理论,在经济业务事项处理的过程中引入了事项凭证,实现了事项信息和会计信息系统的无缝对接,再以"三库系统"为设计思路,构建出基于事项法的会计信息系统。With the booming development of modern information technology revolution,accounting environment has been greatly changed,and the traditional accounting information system cannot satisfy the diversity and personalized needs of enterprise stakeholders.This paper,in order to meet the needs of corporate stakeholders on event accounting approach,introduces event vouchers in the economic transaction and operational matters process,and realizes the event information and accounting information system＇s seamless docking,and then constructs the accounting information system based on events approach with the ＂three-base system＂.

关 键 词：事项会计 事项凭证 三库系统 

分 类 号：F231.3[经济管理—会计学]