本文關(guān)鍵詞：基于事項憑證的多重計量屬性應(yīng)用研究　出處：《石河子大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 事項憑證 記賬憑證 會計計量屬性 會計信息系統(tǒng)

【摘要】：計算機(jī)、網(wǎng)絡(luò)技術(shù)的成熟及普及和數(shù)據(jù)庫及各種數(shù)據(jù)處理等先進(jìn)技術(shù)的廣泛應(yīng)用，從而大大地提高了信息的加工、反映能力。且隨著網(wǎng)絡(luò)技術(shù)與數(shù)據(jù)庫的進(jìn)一步的發(fā)展，未來經(jīng)濟(jì)中獲取各個會計要素的數(shù)據(jù)更加的可能與便利。因此，信息技術(shù)為多重計量屬性的應(yīng)用提供了條件。全球經(jīng)濟(jì)化驅(qū)動，信息技術(shù)的革命和信息化發(fā)展正使得當(dāng)前的資本經(jīng)濟(jì)逐步向信息經(jīng)濟(jì)、知識經(jīng)濟(jì)轉(zhuǎn)變，使得廣大的企業(yè)即迎來機(jī)遇，又面臨著巨大地挑戰(zhàn)：市場競爭變得日益激烈，企業(yè)為了生存經(jīng)營規(guī)則不得不推陳出新，同樣信息使用者為了更好地進(jìn)行預(yù)測和決策對信息的需求變得多樣化，傳統(tǒng)的會計信息系統(tǒng)已經(jīng)不能滿足其需求了。因此有必要重構(gòu)基于事項法會計的新型會計流程。 本文首先在五種會計計量屬性進(jìn)行了研究綜述，并對多重計量屬性應(yīng)用的可行性進(jìn)行了論述，，接著對基于事項憑證的多重計量屬性應(yīng)用系統(tǒng)進(jìn)行分析與設(shè)計，構(gòu)建了基于事項憑證的多重計量屬性應(yīng)用流程，即以事項法作為系統(tǒng)構(gòu)造的理論基礎(chǔ)，以事項憑證為信息載體，研究將事項憑證選用適當(dāng)?shù)臅嬘嬃繉傩陨捎涃~憑證相關(guān)研究。最后是以某一具體的經(jīng)濟(jì)業(yè)務(wù)活動類型為系統(tǒng)測試案例，通過一系列流程及分析設(shè)計，憑借強(qiáng)大的技術(shù)支撐，生成軟件程序，進(jìn)而對該系統(tǒng)進(jìn)行邏輯測試，驗證其可行性。 本文的創(chuàng)新之處在于： （1）提出了基于事項憑證的多重計量屬性應(yīng)用流程設(shè)計，提高了系統(tǒng)的信息反饋的及時性與信息供給的多樣性，為后續(xù)生成多樣化會計信息奠定了基礎(chǔ)。 （2）對基于事項憑證的多重計量屬性下的記賬憑證自動生成機(jī)制進(jìn)行設(shè)計，是會計信息變得多樣化。 （3）結(jié)合某一企業(yè)具體的經(jīng)濟(jì)業(yè)務(wù)活動類型，通過XML和ASP數(shù)據(jù)庫來驗證試驗的邏輯可行性。
[Abstract]:The maturity and popularization of computer and network technology and the wide application of advanced technologies such as database and various kinds of data processing have greatly improved the processing of information. Reflecting ability. And with the further development of network technology and database, it is more possible and convenient to obtain the data of various accounting elements in the future economy. Information technology provides conditions for the application of multiple metrological attributes. The drive of global economy, the revolution of information technology and the development of information technology are making the current capital economy gradually change to information economy and knowledge economy. The vast number of enterprises not only welcome opportunities, but also face enormous challenges: the market competition is becoming increasingly fierce, enterprises in order to survive the business rules have to push forward the old and new. In the same way, the information needs of information users become diversified in order to better predict and make decisions. The traditional accounting information system can no longer meet its needs, so it is necessary to reconstruct the new accounting process based on the event method. This paper firstly summarizes the five kinds of accounting measurement attributes, and discusses the feasibility of the application of multiple measurement attributes, and then analyzes and designs the application system of multiple measurement attributes based on event vouchers. The application flow of multiple metrological attributes based on event voucher is constructed, that is, the event method is used as the theoretical basis of the system construction, and the event certificate is used as the information carrier. This paper studies how to select appropriate accounting measurement attributes to generate accounting vouchers. Finally, it takes a specific type of economic business activities as a system test case, through a series of processes and analysis design. With the strong technical support, the software program is generated, and then the logic test of the system is carried out to verify its feasibility. The innovations of this paper are: 1) the application flow design of multiple metrological attributes based on event voucher is put forward, which improves the timeliness of information feedback and the diversity of information supply, and lays a foundation for the subsequent generation of diversified accounting information. 2) the design of accounting voucher automatic generation mechanism based on multiple measurement attributes of event voucher is the diversification of accounting information. The logic feasibility of the test is verified by XML and ASP database.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：1427818