摘要
随着经济环境的变化和电子商务的普及和应用,基于数据仓库的业务事件驱动型会计信息系统将会计信息的采集、存储、处理、传输嵌入到业务处理系统中,由业务数据直接导出会计信息。它不以会计凭证作为系统的处理起点,而直接依据业务活动数据产生传统意义上的会计账簿和报表,所有基础数据在业务活动执行过程中进行记录、维护和控制。系统将数据仓库、方法库和模型库有机地结合起来,通过记录企业业务活动的各种特征数据,充分利用数据仓库技术,最大限度地采集业务数据,真正实现会计业务流程重组,为企业经营管理决策提供准确的依据。
With the economic environment changes and popularization of e-commerce, the Business Event Driven Accounting Info system based on Data Warehouse can embed collection, memory, processing, transmission of the accounting info in the business processing system from which it directly works out the desired business info. The system does not regard recording vouchers as the starting point of process, but produces traditional account book and report through business activities. The basic data can be recorded, maintained and controlled while these activities are going on. Through recorded enterprises' business data and transaction activities, the system can gather the maximum business data, use the technology of data warehouse and realize the accounting business process re-engineering for strategic decision-making of the enterprise operation and management.
出处
《审计与经济研究》
北大核心
2004年第5期35-38,43,共5页
Journal of Audit & Economics
基金
东南大学科学基金资助项目
批准号:XJ031423
