摘要
REA模型是会计信息系统开发时的一种新数据模型,理论界普遍认为它是“新旧”会计信息系统的分水岭。模型摆脱了以往会计信息系统开发时过于依赖DCA体系里的各相关元素、会计视图这种缺陷,最大的特点是实现了财务信息和业务信息的有效集成,从而为ERP中实现财务业务一体化奠定了根基。
The REA model is a new data one,when developing accounting information system,which is generally regarded as a milestone.This model gets rid of the relevant elements and accounting views in DCA,which is a core in developing the AIS before.The main characteristics of the REA model is integration of financial information and non- financial infonnation,which lays a fourdation for integrating finance and business in ERP.
出处
《哈尔滨商业大学学报（社会科学版）》
2006年第4期22-24,共3页
Journal of Harbin University of Commerce:Social Science Edition
