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会计信息化建设对于提升企业信息化管理水平、改进监管、防范金融风险具有重要意义。作为会计信息化建设重要内容之一的会计软件建设,长期以来存在着“重账表生成结果、轻嵌入控制的检测”弊端,不能较好地顺应信息技术发展趋势和适应信息化发展战略要求。为此,本文借鉴REA模型的建模思想,结合信息技术最新发展,提出了共享数据环境中会计信息系统整合控制与审计的建模构想,简称REACA模型研究。
The construction of accounting information is of great significance for improving the level of enterprise information management, improving supervision and preventing financial risks. As accounting information construction one of the important content of the construction of accounting software, for a long time there is “the results of the ledger accounting, light detection of embedded control” malpractice, can not comply with the development trend of information technology and adapt to the development strategy of information Claim. Therefore, based on REA model modeling theory and the latest development of information technology, this paper proposes a modeling conception of integrated control and auditing of accounting information system in shared data environment, which is called REACA model for short.