本文關鍵詞：網(wǎng)絡環(huán)境下數(shù)據(jù)庫技術對會計信息質(zhì)量的影響，由筆耕文化傳播整理發(fā)布。

論文中文摘要：會計是一個信息系統(tǒng);會計信息是這一信息系統(tǒng)的產(chǎn)出品;環(huán)境是會計理論研究的起點。在經(jīng)濟全球化、社會信息化的新知識經(jīng)濟時代,會計研究依存的經(jīng)濟環(huán)境發(fā)生劇變,傳統(tǒng)會計理論正經(jīng)受嚴峻挑戰(zhàn)。集中表現(xiàn)為會計信息的質(zhì)量不高,不能滿足信息使用者日益多樣化、個性化信息需求的現(xiàn)狀,會計信息的決策有用性出現(xiàn)危機。 本文的研究思路是:從我國目前會計信息質(zhì)量現(xiàn)狀及其原因入手,綜合分析造成會計信息質(zhì)量不高的原因,并指出技術因素是影響會計信息質(zhì)量的一個重要因素。進而,通過對比伴隨網(wǎng)絡環(huán)境的發(fā)展,數(shù)據(jù)庫技術在實務中應用的不同程度和相應的會計信息質(zhì)量狀況,結合數(shù)據(jù)庫技術的優(yōu)勢,詳細論述數(shù)據(jù)庫技術對提高會計信息質(zhì)量的作用。最后,指出數(shù)據(jù)庫技術的應用與會計進一步結合的方向是REA會計模式,并對未來會計模式和未來會計信息的質(zhì)量要求進行展望。 在謀篇布局上,以會計信息的決策有用觀為分析的出發(fā)點,展開全文各大章節(jié),論述了傳統(tǒng)會計信息系統(tǒng)體系結構的發(fā)展過程及其弊端、新型會計信息系統(tǒng)的構建原理,說明了從企業(yè)戰(zhàn)略管理的角度,建立在數(shù)據(jù)庫技術基礎上的數(shù)據(jù)倉庫技術是實現(xiàn)戰(zhàn)略企業(yè)管理的關鍵。網(wǎng)絡環(huán)境下數(shù)據(jù)庫技術的發(fā)展演變,推動著會計信息系統(tǒng)經(jīng)歷了手工系統(tǒng)、傳統(tǒng)電算化系統(tǒng)并正向現(xiàn)代會計信息系統(tǒng)的方向發(fā)展。在這一變革過程中,滲透著管理理論的創(chuàng)新與發(fā)展,但網(wǎng)絡信息技術的影響是最根本的,它直接地、間接地影響著會計信息系統(tǒng)體系結構的演變。會計信息系統(tǒng)是企業(yè)管理信息系統(tǒng)的一個子系統(tǒng),是“會計信息產(chǎn)品”的生產(chǎn)線,這一產(chǎn)品的質(zhì)量的好壞與生產(chǎn)線密不可分。網(wǎng)絡數(shù)據(jù)庫技術的發(fā)展將推動會計信息系統(tǒng)與企業(yè)管理系統(tǒng)的其他子系統(tǒng)無縫連接,在企業(yè)內(nèi)部甚至上下游供需鏈之間形成極大的數(shù)據(jù)共享,并在這一過程中使會計信息質(zhì)量從決策有用觀的角度得到改善
Abstract（英文摘要）： Accounting is an information system and accounting information is the system’s products. Environment is the logic basis of the study of accounting. In the time of knowledge economy, the economic environment on which accounting research based has changed greatly, therefore, the traditional accounting theories are being challenged. The drawbacks of the current accounting system leads to the low quality of accounting information which can not meat the diversity demands of information users and cause the crisis of the decision-making value of accounting.The research method of this article is: start with the actuality of current quality of accounting information, synthetically analyze the cause of its bad quality and point out that technology is one of important factors that always been ignored. Then, by the contrast of different accounting information quality under corresponding database technology, show the great effect of database technology. In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.Based on the decision-making value of accounting information, the article analyzed the development courses and drawbacks of traditional accounting information system, the construction theory of new AIS and the fact that the data warehouse technology based on database technology is the key of strategic management. It is the net database technology that promoting the accounting information system developed from handwork system to modern AIS. AIS, the subsystem of management information system, are the produce line of accounting information product. In this respect, the quality of this product is closely related to the produce line. The development of net database technology will lead to the information share in entire company and furthermore on the whole supply-demand line, thus, in this process, make the quality of accounting information improved.

論文關鍵詞： 數(shù)據(jù)庫； 會計信息質(zhì)量； 會計信息系統(tǒng)； 事件驅(qū)動的會計；
Key words（英文摘要）： database； the quality of accounting information； accounting information system； REA accounting；

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論文中文摘要：會計是一個信息系統(tǒng);會計信息是這一信息系統(tǒng)的產(chǎn)出品;環(huán)境是會計理論研究的起點。在經(jīng)濟全球化、社會信息化的新知識經(jīng)濟時代,會計研究依存的經(jīng)濟環(huán)境發(fā)生劇變,傳統(tǒng)會計理論正經(jīng)受嚴峻挑戰(zhàn)。集中表現(xiàn)為會

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  本文關鍵詞：網(wǎng)絡環(huán)境下數(shù)據(jù)庫技術對會計信息質(zhì)量的影響，，由筆耕文化傳播整理發(fā)布。

本文編號：105540