信息技术与会计价值超越

(210093),,,,21,ClaudeE.Shannon,NorbertWiener,,,,,,,,,,70%,,,,,,,;;(2001),,,,,(AAA)197041980(FASB),,,,43;,(),,,,,Ball.BrownBeaver,Baruchlev,,25%,,10%,DunnandMcCarthy(1992)W.Steve.Albrecht:,,,,,:(1);(2),RobertF.Meigs(2001),,,,,,,?,,,,,,,,,,,Klaplan(2004):,(1992):,,,C(Customers,Competi2tion,Change),?Jenkins1991199453,,:(1);(2);(3);(4);(5)(1998),,73133%80%,10%1111%:,,,(),,,,,,BobElliott(1992):IT2070,80,90,,ALPipkin(1989)IT,,(1999),,,(),(),S(1999):ITIT,IT(2002):,,,,,IT/IS,,,,,,,,IT,,,,,,,,,,63(),195410,,:1.,:,,,,,,,,,,,,,,,,,,,2.(ManagementInformationSystem,MIS),,,,,,,,,MIS,:73,:,,,,;,,,,,,,Interanet,,,ERP(EnterpriseResourcesPlanning),ERP,,,,,,3.,(WWW),,,,,,;,,,;,,,,,,,XBRL,,,,,,:(),1.,;;;2.,,20,833.,,,,1%,1%,4%(),:,,,,,,,,,,,,(),,,,,,S,,,;,,,,IT,,,DanielShubert:,,,,,,,,SLJ..1999..:..1988...2001....2004.:..1999.:.,11.2002...A.Pipkin.1989.The21stCenturyController.ManagementAccounting,February,24BobElliott.1992.TheThirdWaveBreakstheShoresofAccounting.AccountingHorizons,June,61DunnCherylL.AndMcCarthyWilliamE.1997.TheREAAccountingModel:IntellectualHeritageandProspectsforProgress.JournalofInformationSystem,Spring,313593EnglishAbstractsofMainPapersTheProcessofEstablishingChineseCFmaybeDevidedintoTwoStepsGeJiashuThispaperdiscussesthemeaningnatureandfunctionofConceptualFrameworkforFinancialAccountingandReporting(CF).ThisPaperattempttodescribethemeaningnatureandfunctionofobjectivesandanotherbasicconcepts.InChina,whatisbettermethodbetweenestablishinganewCFandrevisingthebasicstandardof1993.Thispaperalsoinvolvesauthor’sthinking.ThewayforEstablishinganewCFinChina,twostepsarebetterthanone.ThefirststepistorevicetheAccountingstandardsforbusiness2basicstandardbythenationalpartofforeignCFandwithChinesecondition.ThesecondstepmaybeestablishinganewCFofChina.Fi2nally,thispaperoffersaproposalrelatingtorevicethebasicstandardof1993.ChineseSecuritiesAuditingMarketinthePost2ZhongtianqinEraLiShuangWuXiThispaperreviewspoliciesandregulationsregardingtheauditingandauditorsinChinesesecuritiesmarketposttheZhongtianqinCollapse,theircurrentorpotentialimpactsonauditpractices,andrelatedresearchissues.AnEconomicAnalysisonProfessionalManagementforCertifiedPublicAccountantinChina:SystemandMechanismDesignLongXiaohaietalThispapermakesacomprehensiveexaminationondevelopmentoftradesofcertifiedpublicaccountantinChinabyadoptinganan2alyticalmethodofneedsandsupply.Italsoanalyzestheneedsandsupplyintheperiodofsystemtransitionandthebalancebetweenneedsandsupplyofcertifiedpublicaccountantindifferentmarketenvironmentandstructure.Onthebasisofoverallanalysis,itpro2videsthesystemandmechanismdesignforcertifiedpublicaccountantmanagement.DistributionChannelcontrol:theFocusofWorkingCapitalManagementoftheEnterpriseswithMulti2districtsDistributionWangZhuquanMaGuanglinThereareseveralcharactersofworkingcapitalmanagementintheenterpriseswithmulti2districtsdistribution,suchaswidespan,mul2tiplayer,multiprogramming,highuncertaintyandsoon.Thesecharactershaveexaggeratedthecomplexityanddifficultyoftheworkingcap2italmanagement.Inordertoimprovetheworkingcapitalmanagement,weshouldfocusonthedistributionchannelcontrol,changethemodelsofdistributionchannelmanagementandimplementeffectiverelationshipmanagementofthedistributionchannels.InformationTechnologyandtheExceedingofAccountingValueShenXianghuaAccountinginformationisoneofthemostimportantinformationintheeconomicfield.Howevertheinformationsuppliedbyac2countingsystemishardtomeettheneedsofusersbothwithinanenterpriseoroutsidewithrespectstotherelevance,reliabilityandtimelinessofaccountinginformation.Ithasresultedinacrisisoflosingaccountingvalue.TheapplicationofITwillhelptoimproveorevenaddaccountingvalue.ThecombinationbetweenITandaccountingwillshowthreephases,whichincludeEDPaccountingphase,thecombinationwithMISphaseandinternetaccountingsystemphase.However,itcannotbeallegednowthatITwillimprovethevalueofaccountinginfinitely.TheDevelopmentofInformationDemandandInformationAccountingSystemLiDuansheng&XuHuihongWeconcludethatinformationdemandisthedirectmotivationofaccountinginformationsystems,butinformationtechnologyandmanagementlevelistherestrainedfactortothedevelopmentofAISthroughreviewingtheimportantroleofinformationdemandduringthedevelopmentofAIS.Facingincreasinginformationdemandgroupandcontradictionbetweenthecomplicated,variableinformationdemandandAIS,wesuggestthemodelofdemanddecisionAIS.59