基于事项凭证的会计报表生成机理研究

发布时间：2018-01-20 08:41

本文关键词： 事项凭证会计报表生成流程生成机理　出处：《石河子大学》2013年硕士论文　论文类型：学位论文

【摘要】：网络信息时代信息技术的迅猛发展给各行各业造成了不同程度的冲刷，会计领域也不例外。提升会计信息质量仍然是炙手可热的议题，从信息采集到财务报告模式输出，信息技术已经渗透会计核算的各个角落。可见，会计信息化能系统、全面、实时地掌握信息的传递、加工，有效地提升企业竞争力和企业素质。虽然会计信息系统的不断更新中利用的信息处理技术已可以有效完成会计数据收集、加工和后期的处理、存储，但是会计方法和会计理论仍然面临着信息技术的挑战和冲击。事项会计理论作为众多创新研究的主流之一，它更注重提供原始的未经加工的业务信息，即使进行少量地加总，也能按照信息使用者的要求来恢复交易过程的全貌。传统的描述性质的会计报表已不能满足信息使用者的信息需求，能把经济事项本身的信息运用到决策模型中是信息使用者自己应该解决的问题，会计的主要工作应当力保专业、及时的提供信息使用者需要的事项信息，因此，有必要重新思考新的会计报表生成后能否直接探测到具体的事项信息。本文运用对比分析的方法分析了传统会计核算流程的缺陷之处，并结合目前XBRL财务报告体系中的启示，对基于事项凭证的会计报表生成流程进行了探讨，通过构建基于事项凭证的会计报表子系统，试图改进传统会计信息系统中会计报表的生成机理。研究中运用了系统分析与设计的方法，在逻辑上进行了模型创新，对报表数据的来源进行了详尽的设计与说明，并以某一具体企业的经济业务活动为案例进行了系统测试，运用信息技术手段，实现了传统会计报表生成机理的改进，完成了对基于事项凭证的会计报表生成机理研究的验证，为事项信息的充分运用提供合适的平台。本文的创新之处在于：（1）鉴于现有关于事项凭证自动生成记账凭证和会计账簿的基础上，大胆设想了对传统会计报表生成机理的改进思路，对会计报表子系统的设计进行了逻辑创新，旨在提高系统的整体性、自动性，实现信息反馈的及时性与信息供给的多样性。（2）对基于事项凭证的会计报表生成机理应用实现的会计报表子系统进行了系统分析与设计，实现了与现有会计制度、会计准则的兼容，选择性查询可以实时探测到数据信息的原貌，达到由表及账，由账及证的理想状态。（3）以某一企业具体的经济业务活动进行系统测试，构建了XML数据库，运用ASP技术解读XML文件的方法，实现了数据信息的动态存取，并以网页形式显示于客户端，便于信息使用者享用。
[Abstract]:The rapid development of information technology in the era of network information has caused a variety of industries to wash away in varying degrees, and the field of accounting is no exception. Improving the quality of accounting information is still a hot topic. From information collection to financial report mode output, information technology has penetrated into every corner of accounting. It can be seen that accounting information system, comprehensive, real-time grasp of information transmission, processing. Although the information processing technology used in the continuous updating of accounting information system has been able to effectively complete accounting data collection, processing and post-processing, storage. However, accounting methods and accounting theory are still facing the challenge and impact of information technology. As one of the mainstream of many innovative research, the event accounting theory pays more attention to providing raw business information. Even if a small amount of sum is added, the transaction process can be restored according to the requirements of information users. Traditional descriptive accounting statements can no longer meet the information needs of information users. It is the problem that the information users should solve when they can apply the information of economic events to the decision-making model. The main work of accounting should be professional and provide the information needed by the information users in time. It is necessary to reconsider whether specific information can be detected directly after the new accounting statements are generated. This paper uses the method of comparative analysis to analyze the shortcomings of the traditional accounting process, and combined with the current XBRL financial reporting system of inspiration. This paper discusses the process of accounting statement generation based on event voucher, and constructs the accounting statement subsystem based on event voucher. This paper attempts to improve the generation mechanism of accounting statements in traditional accounting information system. The method of system analysis and design is used in the research, and the model innovation is carried out logically. The source of the report data is designed and explained in detail, and the economic business activities of a specific enterprise are systematically tested, and the information technology means are used. It realizes the improvement of the traditional accounting statement generation mechanism, completes the verification of the research on the accounting statement generation mechanism based on the item certificate, and provides a suitable platform for the full use of the event information. The innovations of this paper are: 1) in view of the existing automatic generation of accounting vouchers and accounting books on the basis of the event vouchers, bold ideas to improve the traditional accounting statement generation mechanism. The design of accounting statement subsystem is innovated logically in order to improve the integrity and automatization of the system and to realize the timeliness of information feedback and the diversity of information supply. 2) the system analysis and design of the accounting statement subsystem which is based on the principle of the accounting statement generation based on the event voucher is carried out, which realizes the compatibility with the existing accounting system and accounting standards. Selective query can detect the original appearance of data information in real time, and reach the ideal state of table and account, account and proof. (3) based on the specific economic activities of a certain enterprise, a XML database is constructed, and the method of interpreting XML files by using ASP technology is used to realize the dynamic access of data information. And display in the form of web pages in the client, for information users to enjoy.
【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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