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 concept of financial accounting

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 continuous development of information technology and progress, the financial accounting concept framework, the impact of gradually in-depth, accounting information system to improve and use of the enterprise's financial work is an inevitable tool. However, based on the concept of the development of accounting standards, which is not perfect and update, this paper is in the context of social reality, combined with the R/3 SAP software design and accounting objectives, accounting business process reengineering, Network Financial Reporting Language(XBRL) to do a further analysis, so as to realize the accounting information system based on the concept of accounting information system.