摘要
本文在分析了现行会计业务处理存在预测、控制能力较弱的基础上 ,根据信息技术环境下会计业务处理的特点 ,提出会计应当与业务流程的每一环节相对应 ,产生相应的会计记录 ,使会计核算在内涵上进一步细化 ;同时 ,将核算对象从实际层 ,扩展到预算层、暂估层 ,使对外报告会计与内部管理会计相结合 ,拓展会计的外延 。
Based on the features of accounting transaction under the environment of information technology, this paper analyses the problems of the weak forecast and control power of the present accounting transactions. It puts forward the idea that accounting should correspond to every stage of the business flow and generate corresponding accounting records, so that the notion of accounting is dealt with in details in its intension. At the same time, by doing so the accounting objects have shifted from the practical layer to the budget and pre-evaluation layer, which makes it possible to combine the exterior accounting report with the internal management accounting to extend the notion of accounting. The paper also brings forward some concrete solution and accounting methods to develop both the intension and the extension of accounting.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第3期72-76,共5页
Journal of Central University of Finance & Economics
关键词
信息技术
内涵
外延
事中控制
Information technology Intension Extension Control in process
