本文關(guān)鍵詞： 事項憑證 會計報表 生成流程 生成機理　出處：《石河子大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：網(wǎng)絡(luò)信息時代信息技術(shù)的迅猛發(fā)展給各行各業(yè)造成了不同程度的沖刷，會計領(lǐng)域也不例外。提升會計信息質(zhì)量仍然是炙手可熱的議題，從信息采集到財務(wù)報告模式輸出，信息技術(shù)已經(jīng)滲透會計核算的各個角落�？梢姡瑫嬓畔⒒芟到y(tǒng)、全面、實時地掌握信息的傳遞、加工，有效地提升企業(yè)競爭力和企業(yè)素質(zhì)。雖然會計信息系統(tǒng)的不斷更新中利用的信息處理技術(shù)已可以有效完成會計數(shù)據(jù)收集、加工和后期的處理、存儲，但是會計方法和會計理論仍然面臨著信息技術(shù)的挑戰(zhàn)和沖擊。事項會計理論作為眾多創(chuàng)新研究的主流之一，它更注重提供原始的未經(jīng)加工的業(yè)務(wù)信息，即使進行少量地加總，也能按照信息使用者的要求來恢復(fù)交易過程的全貌。傳統(tǒng)的描述性質(zhì)的會計報表已不能滿足信息使用者的信息需求，能把經(jīng)濟事項本身的信息運用到?jīng)Q策模型中是信息使用者自己應(yīng)該解決的問題，會計的主要工作應(yīng)當(dāng)力保專業(yè)、及時的提供信息使用者需要的事項信息，因此，有必要重新思考新的會計報表生成后能否直接探測到具體的事項信息。 本文運用對比分析的方法分析了傳統(tǒng)會計核算流程的缺陷之處，并結(jié)合目前XBRL財務(wù)報告體系中的啟示，對基于事項憑證的會計報表生成流程進行了探討，通過構(gòu)建基于事項憑證的會計報表子系統(tǒng)，試圖改進傳統(tǒng)會計信息系統(tǒng)中會計報表的生成機理。研究中運用了系統(tǒng)分析與設(shè)計的方法，在邏輯上進行了模型創(chuàng)新，對報表數(shù)據(jù)的來源進行了詳盡的設(shè)計與說明，并以某一具體企業(yè)的經(jīng)濟業(yè)務(wù)活動為案例進行了系統(tǒng)測試，運用信息技術(shù)手段，實現(xiàn)了傳統(tǒng)會計報表生成機理的改進，完成了對基于事項憑證的會計報表生成機理研究的驗證，為事項信息的充分運用提供合適的平臺。 本文的創(chuàng)新之處在于： （1）鑒于現(xiàn)有關(guān)于事項憑證自動生成記賬憑證和會計賬簿的基礎(chǔ)上，大膽設(shè)想了對傳統(tǒng)會計報表生成機理的改進思路，對會計報表子系統(tǒng)的設(shè)計進行了邏輯創(chuàng)新，旨在提高系統(tǒng)的整體性、自動性，實現(xiàn)信息反饋的及時性與信息供給的多樣性。 （2）對基于事項憑證的會計報表生成機理應(yīng)用實現(xiàn)的會計報表子系統(tǒng)進行了系統(tǒng)分析與設(shè)計，實現(xiàn)了與現(xiàn)有會計制度、會計準則的兼容，選擇性查詢可以實時探測到數(shù)據(jù)信息的原貌，達到由表及賬，由賬及證的理想狀態(tài)。 （3）以某一企業(yè)具體的經(jīng)濟業(yè)務(wù)活動進行系統(tǒng)測試，構(gòu)建了XML數(shù)據(jù)庫，運用ASP技術(shù)解讀XML文件的方法，實現(xiàn)了數(shù)據(jù)信息的動態(tài)存取，并以網(wǎng)頁形式顯示于客戶端，便于信息使用者享用。
[Abstract]:The rapid development of information technology in the era of network information has caused a variety of industries to wash away in varying degrees, and the field of accounting is no exception. Improving the quality of accounting information is still a hot topic. From information collection to financial report mode output, information technology has penetrated into every corner of accounting. It can be seen that accounting information system, comprehensive, real-time grasp of information transmission, processing. Although the information processing technology used in the continuous updating of accounting information system has been able to effectively complete accounting data collection, processing and post-processing, storage. However, accounting methods and accounting theory are still facing the challenge and impact of information technology. As one of the mainstream of many innovative research, the event accounting theory pays more attention to providing raw business information. Even if a small amount of sum is added, the transaction process can be restored according to the requirements of information users. Traditional descriptive accounting statements can no longer meet the information needs of information users. It is the problem that the information users should solve when they can apply the information of economic events to the decision-making model. The main work of accounting should be professional and provide the information needed by the information users in time. It is necessary to reconsider whether specific information can be detected directly after the new accounting statements are generated. This paper uses the method of comparative analysis to analyze the shortcomings of the traditional accounting process, and combined with the current XBRL financial reporting system of inspiration. This paper discusses the process of accounting statement generation based on event voucher, and constructs the accounting statement subsystem based on event voucher. This paper attempts to improve the generation mechanism of accounting statements in traditional accounting information system. The method of system analysis and design is used in the research, and the model innovation is carried out logically. The source of the report data is designed and explained in detail, and the economic business activities of a specific enterprise are systematically tested, and the information technology means are used. It realizes the improvement of the traditional accounting statement generation mechanism, completes the verification of the research on the accounting statement generation mechanism based on the item certificate, and provides a suitable platform for the full use of the event information. The innovations of this paper are: 1) in view of the existing automatic generation of accounting vouchers and accounting books on the basis of the event vouchers, bold ideas to improve the traditional accounting statement generation mechanism. The design of accounting statement subsystem is innovated logically in order to improve the integrity and automatization of the system and to realize the timeliness of information feedback and the diversity of information supply. 2) the system analysis and design of the accounting statement subsystem which is based on the principle of the accounting statement generation based on the event voucher is carried out, which realizes the compatibility with the existing accounting system and accounting standards. Selective query can detect the original appearance of data information in real time, and reach the ideal state of table and account, account and proof. (3) based on the specific economic activities of a certain enterprise, a XML database is constructed, and the method of interpreting XML files by using ASP technology is used to realize the dynamic access of data information. And display in the form of web pages in the client, for information users to enjoy.
【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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