摘要
以事项法作为构造系统的基础,采用事件驱动和决策驱动双驱动模式构建会计系统,具备以用户需求为导向,柔性运作,能够实现财务会计和管理会计同源分流,支持会计实时控制。同时指出会计系统的应用条件为系统整合、源数据重组和流程再造。
This paper presentes that the construction of the accounting system applies the dual - driven model including event - driven and decision - driven by the event - approach. Based on user demand - oriented, this system reflects the flexible operation of the system, has financial accounting and management accounting distributaries from the same data source and supports the accounting real - time control. In addition, it pointes out that the application conditions of the accounting system is the system integration the data reorganization and the process reengineering.
出处
《西安财经学院学报》
2009年第6期73-76,共4页
Journal of Xi’an University of Finance & Economics
关键词
事项法
事件驱动
决策驱动
流程再造
event approach
event - driven
decision - driven
process reengineering
