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以电子商务为代表的信息技术的迅猛发展极大地改变了会计环境。在这种情况下,传统会计信息系统的局限性亦越发突出,与此同时,信息使用者多样化的需求也使会计信息系统重构显得愈来愈迫切。笔者在分析电子商务对传统会计信息系统影响的基础上,引入 OLAP、DW、DM 及 ODBC 原理,从理论和技术两个层面对重构会计信息系统进行探讨,以期为未来会计信息系统的发展提供支持。
The rapid development of information technology represented by e-commerce has greatly changed the accounting environment. Under these circumstances, the limitation of traditional accounting information system becomes more and more prominent. At the same time, the diverse needs of information users make the reconstruction of accounting information system more and more urgent. Based on the analysis of the influence of e-commerce on the traditional accounting information system, the author introduces the principle of OLAP, DW, DM and ODBC, and discusses the reconstructed accounting information system from both theoretical and technical aspects in order to provide the future development of accounting information system stand by.