基于事项凭证的多重计量属性应用研究

发布时间：2018-01-15 09:53

本文关键词：基于事项凭证的多重计量属性应用研究　出处：《石河子大学》2013年硕士论文　论文类型：学位论文

【摘要】：计算机、网络技术的成熟及普及和数据库及各种数据处理等先进技术的广泛应用，从而大大地提高了信息的加工、反映能力。且随着网络技术与数据库的进一步的发展，未来经济中获取各个会计要素的数据更加的可能与便利。因此，信息技术为多重计量属性的应用提供了条件。全球经济化驱动，信息技术的革命和信息化发展正使得当前的资本经济逐步向信息经济、知识经济转变，使得广大的企业即迎来机遇，又面临着巨大地挑战：市场竞争变得日益激烈，企业为了生存经营规则不得不推陈出新，同样信息使用者为了更好地进行预测和决策对信息的需求变得多样化，传统的会计信息系统已经不能满足其需求了。因此有必要重构基于事项法会计的新型会计流程。本文首先在五种会计计量属性进行了研究综述，并对多重计量属性应用的可行性进行了论述，，接着对基于事项凭证的多重计量属性应用系统进行分析与设计，构建了基于事项凭证的多重计量属性应用流程，即以事项法作为系统构造的理论基础，以事项凭证为信息载体，研究将事项凭证选用适当的会计计量属性生成记账凭证相关研究。最后是以某一具体的经济业务活动类型为系统测试案例，通过一系列流程及分析设计，凭借强大的技术支撑，生成软件程序，进而对该系统进行逻辑测试，验证其可行性。本文的创新之处在于：（1）提出了基于事项凭证的多重计量属性应用流程设计，提高了系统的信息反馈的及时性与信息供给的多样性，为后续生成多样化会计信息奠定了基础。（2）对基于事项凭证的多重计量属性下的记账凭证自动生成机制进行设计，是会计信息变得多样化。（3）结合某一企业具体的经济业务活动类型，通过XML和ASP数据库来验证试验的逻辑可行性。
[Abstract]:The maturity and popularization of computer and network technology and the wide application of advanced technologies such as database and various kinds of data processing have greatly improved the processing of information. Reflecting ability. And with the further development of network technology and database, it is more possible and convenient to obtain the data of various accounting elements in the future economy. Information technology provides conditions for the application of multiple metrological attributes. The drive of global economy, the revolution of information technology and the development of information technology are making the current capital economy gradually change to information economy and knowledge economy. The vast number of enterprises not only welcome opportunities, but also face enormous challenges: the market competition is becoming increasingly fierce, enterprises in order to survive the business rules have to push forward the old and new. In the same way, the information needs of information users become diversified in order to better predict and make decisions. The traditional accounting information system can no longer meet its needs, so it is necessary to reconstruct the new accounting process based on the event method. This paper firstly summarizes the five kinds of accounting measurement attributes, and discusses the feasibility of the application of multiple measurement attributes, and then analyzes and designs the application system of multiple measurement attributes based on event vouchers. The application flow of multiple metrological attributes based on event voucher is constructed, that is, the event method is used as the theoretical basis of the system construction, and the event certificate is used as the information carrier. This paper studies how to select appropriate accounting measurement attributes to generate accounting vouchers. Finally, it takes a specific type of economic business activities as a system test case, through a series of processes and analysis design. With the strong technical support, the software program is generated, and then the logic test of the system is carried out to verify its feasibility. The innovations of this paper are: 1) the application flow design of multiple metrological attributes based on event voucher is put forward, which improves the timeliness of information feedback and the diversity of information supply, and lays a foundation for the subsequent generation of diversified accounting information. 2) the design of accounting voucher automatic generation mechanism based on multiple measurement attributes of event voucher is the diversification of accounting information. The logic feasibility of the test is verified by XML and ASP database.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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