本文選題：會(huì)計(jì)　切入點(diǎn)：信息系統(tǒng)　出處：《財(cái)會(huì)通訊》2013年04期 　論文類型：期刊論文

【摘要】：正一、引言美國密歇根州立大學(xué)會(huì)計(jì)與信息系統(tǒng)系的McCarthy教授198年在《會(huì)計(jì)評(píng)論》上的一篇論文中首次提出共享數(shù)據(jù)環(huán)境下企業(yè)內(nèi)及企業(yè)間創(chuàng)建會(huì)計(jì)系統(tǒng)的REA模式。REA模式的核心是含有代表業(yè)務(wù)流程輸入和輸出元素一個(gè)對(duì)象鏡像組的會(huì)計(jì)語義模型。REA的字母組合來源于這個(gè)模型的結(jié)構(gòu),包含經(jīng)濟(jì)資源(R)、經(jīng)濟(jì)事項(xiàng)(E)和企業(yè)內(nèi)外部參與者(A)。2003年,REA會(huì)計(jì)語義模型已擴(kuò)展為涵蓋未來供應(yīng)鏈
[Abstract]:Jung-ichi, Introduction: professor McCarthy, Department of Accounting and Information Systems, Michigan State University, USA, proposed for the first time in a paper in Accounting Review, REA pattern of creating accounting systems within and between enterprises in a shared data environment. The core of the REA is an accounting semantic model containing an object mirror group representing business process input and output elements. The letter combination of REA comes from the structure of this model, In 2003, the REA accounting semantic model has been expanded to cover the future supply chain.
【作者單位】： 北京財(cái)貿(mào)職業(yè)學(xué)院;
【分類號(hào)】：F232
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本文編號(hào)：1623588