双事件驱动模式会计信息系统的构建

The Constructing of Driving Pattern of Double Events in Aaccounting Information System

“双事件驱动”模式是以销售单位、原材料仓库、生产部门、产成品仓库、销售部门为独立责任单位,对自己的经济行为负责,并利用它们之间形成的一种天然的相互监督的关系的思想来构建会计信息系统,已达到改善企业在信息化环境下内部控制,减少企业对业务控制的人为干预,更好地体现会计信息的客观性要求。

＂The driving pattern of double events＂ - which is responsible for it＇s economic acts - is a independent responsibility unit in marketing unit, raw material warehouse, productive department, finished goods warehouse and marketing department. The driving of double events will construct the accounting information system by making use of the relationship ,which is formed in natural and supervise each other,among the independent responsibility units in order to improve the inner control for the enterprise , to reduce the artificial interfering and to better reflecting the objective demanding.