平衡记分卡和REA模型重构管理会计信息系统设计  

Design of balanced scorecard and REA model

作　　者：刘帅 LIU Shuai(Xi′an University of Posts and Telecommunications,Xi′an 710000)

机构地区：[1]西安邮电大学,陕西西安710000

出　　处：《长江信息通信》2024年第2期234-237,共4页Changjiang Information & Communications

摘　　要：研究一种同时整合REA模型和平衡记分卡的会计核算模型,并涉及一种工资核算会计管理信息系统。从REA模型和平衡积分卡流程入手,详细梳理了工作流程,并开发管理信息系统,并从客观评测结果和主观评价结果入手与传统的ERP系统进行比较。基于REA理念下的BSC架构设计可以促进管理会计信息系统的优化,缩短会计核算的时间,提升工作效率,打破常规的会计核算流程,创新会计核算模式。此次研究成果在员工问卷调查的主观评价环节,对全面投入该系统给出了较高的期望值。证实该系统较传统ERP系统有显著优势。Study an accounting model that integrates REA model and balanced scorecard,and involves an accounting payroll management informationsystem.Starting from the REA model and the balance integral card process,we comb the workflow in detail,and develop the management information system,and compare the objective evaluation results and subjective evaluation results with the traditional ERP system.The BSC architecture design based on the concept of REA can promote the optimization of management accounting information system,shorten the time of accounting,improve work efficiency,break the conventional accounting process,and innovate the accounting model.In the subjective evaluation of the employee questionnaire survey,the system.Confirmed that this system has significant advantages over the traditional ERP system.

关 键 词：平衡记分卡 REA模型 会计管理 信息系统 工作效率 

分 类 号：TF125[冶金工程—粉末冶金]