信息技术创新:道德尴尬的解困

Information Technology Innovations: a Predicament of Awkward Moral

论文以公司高管明示、暗示、胁迫会计造假为背景,以"顶得住则站不住,站得住则顶不住"的尴尬处境为切入点,认为解决信息造假仅靠会计职业道德的力量是远远不够的。笔者认为解决问题的另一出路在于以信息化为突破口,在引入ERP系统后,通过对ERP的机制控制、技术创新、操作设计,使会计只能提供对称的管理信息,从而把会计人员从道德尴尬的困境中成功地解脱出来。论文的创新在于,首次提出信息对称的操作设计,包括账页设计、数据库设计、信息组合的技术设计。

The company executives express,hint or coerce the accounting fraud,which is the background of this paper.Taking the embarrassing situation of ＂stand out but not stand,stand but not stand out＂ as the starting point,the paper thinks that only relying on the accounting professional ethics to solve the false information is not enough.I believe that the other way to solve this problem lies with informatization.After the introduction of ERP system,the mechanism control,technological innovation,operational design of the ERP system can make the accountant only provide symmetry management accounting information,so the accountant can freedom from the predicament of awkward moral.Innovation of this paper is that it is the first one to point out the operation design of symmetric information,including the account page design,database design,and the technological design of information portfolio