摘要
随着数字经济时代的到来,信息使用者对会计信息的大规模、高质量需求与企业会计信息规模和质量供给不足的矛盾不断扩大。这是因为现有会计体系是基于价值法向外界提供综合性强的通用性信息,难以帮助信息使用者进行科学财务决策。运用事项法理念建立新型会计信息系统可以缓解这一矛盾。随着大数据技术的不断发展,事项会计能够逐步变成现实。基于此,本文借助大数据技术构建以数据驱动的事项会计信息系统,从会计目标、数据来源、数据加工、数据的会计处理以及报告形式等五个方面构建事项会计框架,并以销售事项为例具体说明事项会计信息系统的运行机制。事项会计信息系统以事项为基点,挖掘和剖析企业内外部数据,整合财务会计报告和管理会计报告,促进业财融合,以期助力企业数智化转型,帮助信息使用者更好地进行科学财务决策。
There is a contradiction between the large-scale and high-quality demand for accounting information from information users in the digital economy era and the insufficient supply of accounting information in enterprises.Because traditional value methods provide comprehensive and universal information to the outside world,it is difficult to help information users make scientific financial decisions.A new accounting information system based on big data technology can alleviate this contradiction.Based on this,this article uses big data technology to construct a data-driven event accounting information system,which constructs an event accounting framework from five aspects:accounting objectives,data sources,data processing,data accounting processing,and reporting forms.Taking sales events as an example,the operation mechanism of the event accounting information system is specifically explained.Based on events,the event accounting information system excavates and analyzes internal and external data of enterprises,integrates financial accounting reports and management accounting reports,and promotes the integration of business and finance,in order to assist enterprises in digital transformation,and help information users make better scientific financial decisions.
出处
《会计研究》
北大核心
2025年第4期3-15,共13页
Accounting Research
基金
教育部人文社会科学研究一般项目(24YJA630098)
澳门科技大学基金(FRG-23-029-MSB)的支持。
关键词
事项会计
大数据
信息系统
财管整合
业财融合
Event Accounting
Big Data
Information System
Financial Management Integration
Integration of Business and Finance
