供应链环境下基于REAL模式的会计信息系统构建  

Construction of Accounting Information System Based on REAL Mode in Supply Chain Environment

作　　者：贺妮娜[1] 

机构地区：[1]华中科技大学财务处

出　　处：《财会通讯（上）》2018年第5期107-110,共4页Communication of Finance and Accounting

摘　　要：在会计信息系统设计使用中全面应用信息技术及网络技术已成为企业管理的重要手段。本文在传统会计信息系统的基础上,分析了基于供应链管理环境及REAL模型对会计信息系统进行改造的原理,以销售/收款过程为例,探讨了应用供应链管理及REAL理论原构建会计信息系统的一般步骤,并进行了数据库结构设计。本文的研究能够开阔构建新模式下会计信息系统思路,为软件设计师提供了借鉴,解决传统会计信息系统弊端,增强其功能及灵活度。The application of information technology and network technology in the design and practice of accounting information system has become an important means of enterprise management. Based on the traditional accounting information system, this paper analyzes the principle of the transformation of accounting information system based on supply chain management environment and REAL model, and taking sale/return as examples, discusses the general steps of constructing the accounting information system by using supply chain management and REAL theory, and designs the database structure. The research of this paper can broaden the thinking of constructing accounting information system under the new model, provide reference for software designers, solve the drawbacks of traditional accounting information system, and enhance its function and flexibility.

关 键 词：供应链 REAL模式 会计信息系统 

分 类 号：F233[经济管理—会计学] F274[经济管理—国民经济]