事項(xiàng)會(huì)計(jì)理論與會(huì)計(jì)信息系統(tǒng)

目  錄  
摘要…………………………………………………………………………3
ABSTRACT…………………………………………………………………3
第一章   事項(xiàng)會(huì)計(jì)理論………………………………………………….4
1．1事項(xiàng)會(huì)計(jì)的起源……………………………………………………4
1．2事項(xiàng)、經(jīng)濟(jì)事項(xiàng)與會(huì)計(jì)事項(xiàng)………………………………………5
1．3事項(xiàng)會(huì)計(jì)理論的立論基礎(chǔ)…………………………………………5
1．4小節(jié)…………………………………………………………………5
第二章  事項(xiàng)會(huì)計(jì)與傳統(tǒng)財(cái)務(wù)會(huì)計(jì)的比較分析…………………………6
 2．1會(huì)計(jì)目的……………………………………………………………6
 2．2會(huì)計(jì)計(jì)量……………………………………………………………6
2．3會(huì)計(jì)處理標(biāo)準(zhǔn)………………………………………………………7
2．4會(huì)計(jì)報(bào)告……………………………………………………………7
2．5信息收集對(duì)象的范圍………………………………………………8
2．6 提供信息的時(shí)間………………………………………………….8
2．7 對(duì)事項(xiàng)會(huì)計(jì)優(yōu)越性的總結(jié)：…………………………………….9
第三章  事項(xiàng)基礎(chǔ)的會(huì)計(jì)信息系統(tǒng)……………………………………10
3．1概要……………………………………………………………….11
3．2事項(xiàng)法下會(huì)計(jì)信息系統(tǒng)的設(shè)計(jì)………………………………….11
3．21以數(shù)據(jù)庫(kù)為基礎(chǔ)的設(shè)計(jì)方法………………………………….11
3．22以業(yè)務(wù)事件為驅(qū)動(dòng)的設(shè)計(jì)方法……………………………….12
3．23事項(xiàng)法下的工資管理系統(tǒng)…………………………………….12
3．24事項(xiàng)法下的帳務(wù)處理模塊……………………………………15
第四章  結(jié)語(yǔ)……………………………………………………………15
參考文獻(xiàn)……………………………………………………………….17
致謝…………………………………………………………………….17

摘要

    在高度發(fā)達(dá)的信息技術(shù)環(huán)境下，事項(xiàng)會(huì)計(jì)日益顯示出其重要性和優(yōu)勢(shì).本文介紹了事項(xiàng)會(huì)計(jì)的起源，及其立論基礎(chǔ)，并對(duì)事項(xiàng)會(huì)計(jì)與傳統(tǒng)財(cái)務(wù)會(huì)計(jì)做出了詳細(xì)的分析比較，最后列舉了一些在事項(xiàng)會(huì)計(jì)基礎(chǔ)下對(duì)會(huì)計(jì)信息系統(tǒng)的設(shè)計(jì)的方法，并結(jié)合了工資管理和帳務(wù)處理模塊進(jìn)行了具體分析。
關(guān)鍵詞：事項(xiàng)法 價(jià)值法 會(huì)計(jì)信息系統(tǒng) 

ABSTRACT
   The  Events Approach plays a very important part in the environment with highly developed information technology .This paper introduce the origin and basic theory of “Event Approach”, and compared it with traditional value approach .At last ,it list some applications in the Accounting Information System designing, and go on with some models.        
Key  Words： The  Events Approach   The  Value Approach The  Accounting Information System