会计信息系统构成与内涵分析

分析了对国内研发的40余个信息系统软件,包括系统组成、功能结构、机内原始单据等。探讨了计算机会计信息系统的内涵及其与会计电算化、替代手工记账的区别,说明了会计信息系统必须要有财务会计、业务管理及管理分析3大基本系统及其相应的子系统构成,然后阐述了各子系统之间的数据关系。最后分析了国内信息系统建设中存在的几种模糊认识,包括会计信息系统理论研究、软件实务研发、实施单位在应用与管理等方面存在的问题,并提出了相应的解决思路或办法。

Demonstration Analysis on Connotation and Constitution of Computer Accounting Information System

The article firstly makes a demonstration analysis on of more than 40 information system softwares of software research and development enterprises in our country, including system composition,function structure, and inner original documents.Secondly,according to the demonstration analysis, the article disscusses connotation of the system accounting information system and explores the difference among account computerization,handiwork tally replaced by computer and the system itself. It explains the three basic systems in accout information system, namely, finacial accounting,service management,and management analysis,and corresponding sub-systems and the data relation among sub-systems.At last,it analyzes several vague viewpoints in information systems establishment comprising theory research in accounting information system,software practice research and development,and problems of execution units in application and management;and it puts forward corresponding solutions.