基于财务会计概念框架的会计信息系统的重构

The reconstruction of accounting information system based on the conceptual framework of financial accounting

随着信息技术的不断发展和进步,对财务会计概念框架的影响逐渐深入,会计信息系统的完善和使用成为企业财务工作进展的必然工具。但是以概念框架为基础制定的会计准则表现出不完善和更新较慢等缺陷,本文就是在这一社会现实背景下,结合SAP R/3软件设计及会计目标等,对会计业务流程重组、网络财务报告语言(XBRL)做了进一步分析,从而实现了基于财务会计概念框架的会计信息系统的重构。

With the development of information technology and progress,the impact on the financial accounting conceptual framework gradually,and the use of perfect accounting information system has become an inevitable tool progress of enterprise financial work.But based on the conceptual framework of accounting standards formulation of the show is not perfect and the defects such as slow updating, this article is in this social background,the combination of SAP R/3 software design and the accounting objectives of financial reporting,network accounting business process reengineering,language(XBRL)to do further analysis,so as to realize the reconstruction of accounting information the system based on the conceptual framework of financial accounting.