摘要
本文借助事项会计理论提出了基于IT整合中国企业核算系统的构想,给出了企业核算一体化系统(EAUS)的框架模型和数据采集原则。最后建立了EAUS的模型,并通过整合度对EAUS的冗余进行分析,得出了EAUS最优级整合是功能级整合的结论。
Based on event research method in accounting,a construct using IT is proposed to integrate Chinese enterprise accounting system,then a framework model of enterprise accounting unification system (EAUS) and the data collection principle are put forward.Finally,the EAUS's mathematics model is developed.By analyzing the EAUS's redundancy in virtue of the conformity of the system,we conclude that EAUS' s optimum class integration is the functional class integration.
出处
《会计研究》
CSSCI
北大核心
2005年第3期42-46,共5页
Accounting Research
