会计流程再造的集成网络财务系统研究——一种新型的会计信息系统重构

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1、南京理工大学博士学位论文会计流程再造的集成网络财务系统研究——一种新型的会计信息系统重构姓名：陈虎申请学位级别：博士专业：管理科学与工程指导教师：韩玉启20051101博十学位论文会计流程再造的集成喇络财务系统研究AbstractAfterthe1980s，Informationtechnologychangingwitheachpassingdayhasrevolutionizedthesocioeconomicdevelopment，thewaycompaniesdobusiness，manufacturetechnol

2、ogymeans,e_1centhepeople’Slifestyle．Facingnewchallenges，therealmofaccountingalsomakespositiveUSeofinformationtechnologytodrivetheinnovationinaccountingfield，but“comparedwiththerapiddevelopmentofbusinessmanagementrevolutionsince1980s，theinnovationoccurredinfinancean

3、daccountingfieldhasdroppedbehindforonegeneration(ThomasWalther，1997)．”Therearemanyfactorsrestrictingaccountingreform，amongwhichthemostimportantoneisthetraditionalaccountingprocess．Inthisoldprocess，evenifweimplementtheaccountingcomputerwhichjustautomatizesthetraditi

4、onalaccountingprocess-thereal—timeaccountinginformationcontrolstillcall’tbeputintoeffect，wealsocan'tmeettheneedsofbusinessmanagementbyusingtheinformationsuppliedbyaccounts．Therefor，howtoUSetheideasandmethodologyofBusinessProcessReengineering(BPR)forreference，reengi

5、neefingtheaccountingtransactionprocess，establishinghighlyefficientaccountingprocessaccordingwiththeenterprises’operation，andreconstructingtheaccountinginformationsystem(AJS)hasbecomethechiefissueintherealmofaccounting．Thisdissertationbasedonthebasisofthechangeofacc

6、ountingobjectiveandthedevelopmentandtransformationofAIS，generallyanalyzestheinfluenceonAISinInformationEra；systematicallystudiesthebasicaccountingprocess，thebasicidea、e$99nce、principleoftheBPRtheorywhichcanbeusedforreferenceforAccountingProcessReengineering(APR)，an

7、dpointsoutthatthereengineeredaccountingprocessshouldbetheonethat’Sbasedontheevent-drivensystem，embeddedinthebusinessprocessandisthereal-timeinformationcollection，andthatregardssupplyingtheintemalandexternaldecisionsupportinformationasthemaingoal．Atthesametime，accou

8、ntingprocessshouldfocusonthedecreaseofprocesscost，increaseoftheprocessefficiencyandimprovementoftheprocessinformationquality，andestablishtheaccou