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会计信息系统的开发是实现会计电算化的首任工作,然而,不同的开发者或是同一人从不同的角度出发可能产生对会计信息系统结构的不同看法,因而也就有不同的结构形式。本人根据从事会计电算化系统开发的实践和吸取他人的一些经验归纳起来大致有三种,即会计信息系统的功能结构、信息结构和物理结构。这几种结构方式不是相互重复,而是从不同的角度出发,对会计信息系统进行描述,便于我们对会计信息系统进行全面把握和完善地了解,也便于我们对会计信息系统进行有效地规划和合理的设计。这里,重点探讨一下,会计信息系统的功能结构。
The development of accounting information system is the first task of accounting computerization. However, different developers or the same person may have different views on the structure of accounting information system from different perspectives, and thus have different structures . According to my practice of accounting computerized system development and some lessons learned from others, there are roughly three kinds: the functional structure, the information structure and the physical structure of accounting information system. These types of structures are not repeated with each other, but from a different point of view, the accounting information system to describe, to facilitate our full grasp of the accounting information system and improve understanding, but also facilitate our accounting information system for effective planning and Reasonable design. Here, we will focus on the functional structure of accounting information system.