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1、 会计准则视角下会计信息系统的变革与重构【摘要】 本文探讨了新会计准则对会计信息系统的作用，分析了会计信息系统的变革和重构思路，旨在促进会计准则价值观在会计流程及信息行为中的渗透和融合，保证准则的贯彻执行。 【关键词】 会计准则；会计信息系统；网络伦理 全球经济一体化的竞争格局使中外企业的区域界限逐渐弱化；在商业竞争和利益合作过程中起重要作用的商业语言会计的功能显得更加重要。如何提供所有商业伙伴都认可的会计信息，是会计理论界和实务界十分关注的课题，在此背景下我国财政部于2006年适时推出了基本实现国际趋同的新会计准则体系，为输出和使用会计信息提出了具体的思路和操作规范，这对会计理论和实务产生重
2、大影响。 一、新会计准则对会计信息系统的反作用 从我国会计准则变迁的历史路径来看，出于对经济活动的反映和会计管理的需要，包括准则在内的信息处理规则始终处于一个动态的完善和调整过程，准则在规范信息系统各要素的作用和信息输出有序化的同时也反作用于会计信息系统，该反作用主要体现在对会计信息系统的高端决策需求、要素关系和功能布局等，具体表现为以下四个方面。 （一）促进技术平台“信息自律”功能的发挥 众所周知，会计准则是对会计工作的操作原则做出的系统性阐述，而会计信息的加工路径如何选择却是根据不同的使用对象，而显示出自身属性的多样性，每一个企业组织都可以根据自己的实际需要和价值追求，提出一套具体的制度安
3、排。而当前许多企业已经开始利用现代会计信息系统来协助企业收集会计信息和其他数据，生成不同层面需要的各种信息资源。如果说企业的实际经营数据状态是唯一的，那么加工成的会计信息应该是客观的，但现实的情况却不尽然，这就是为什么某些企业在同一套会计制度下可以翻新出不同的报告版本，进而导致会计舞弊屡禁不止的主要原因。如果通过技术设计能防止上述主观故意的造假行为的出现，就能加强会计信息系统的客观性和一贯性，那么新会计准则提出的许多新方法和新思路，均可以在一个令人信服的区间内得到客观、公允的保证，为会计信息的透明、可信和决策有用打下基础，同时为会计信息系统的理论体系、内容框架以及经济后果的鉴证提供理论支撑。从
4、实践层面上看，还可以为改变目前会计信息系统低水平、低效率和重复开发的现状提供方法论意义上的指导，并结合诸如SAP、ORACLE、用友、金蝶等系统供应商的应用技术平台，设计开发出体现新准则价值取向的客观、中立的会计信息系统。 （二）协调系统要素，发挥信息规制作用 只有重视会计准则的反作用，才能从信息的使用者入手，将系统的设计、开发和应用等过程“倒置”过来，嵌入会计准则的信息规范动机，体现会计信息使用者的“订单拉动”作用。具体来说： 1.在系统制度和技术要素等诸多方面进一步丰富和完善传统会计信息系统的理论体系，将信息资源管理、信息质量管理、决策有用性和公允价值管理等新思想融汇其中，因为这是会计信息
5、用户的关键需求，是管理信息的主要价值所在。 2.从会计准则界定的内容来看，会计要素的确认、计量、记录和报告等行为必须遵守一定的规则，如果在会计信息系统的设计和运行中体现上述价值观作用，将有利于会计信息系统的持续运行和自我适应，有利于新会计准则的执行，为新会计准则的持续建设和有效运转提供技术保障。 （三）信息行为的循环机制有利于体现会计准则的指导价值 当个体或组织提出对会计信息的需求之后，其本身的信息供应过程便开始启动。首先是会计信息的需求动机使其考虑如何在有效时间以合理成本和恰当的方式去搜索获取信息的路径，这实际上是向会计信息系统发出一张“信息订单”。会计信息系统在组织相应会计信息的同时，必须
6、提供与外界信息需求者相匹配的恰当接口和交换标准，只有这样才能将外部信息需求方案转换为信息系统的处理流程，引导整个会计信息的联动，最终提供符合需要的、个性化的会计信息。会计信息系统必须将得到普遍认可的会计准则与个性化的需求如何结合，即在信息系统中构建自我适应和自我吸收的准则导向机制，使准则的演化升级与准则的变迁路径协同一致。为此，必须探讨信息行为的循环机制，使会计系统自身的信息行为在每一个循环过程中自动搜索更新会计准则，作为螺旋式上升循环的基础数据，最后的结果是每一信息行为所遵循的行为规范与会计准则都保持趋同，并动态适应。 （四）优化会计人机模式，呈现以人为本的导向 会计准则在强调信息真实可靠的
7、同时，更加注重对管理活动的帮助作用，例如信息的决策支持作用、税负的调节作用、公允价值的应用作用、企业可持续创新的支持作用等。所有信息资源输出的目的只有一个，即满足信息需求者的信息需求，在新会计准则中有较好的体现。从某种意义上来说，该类导向或价值观正是人机系统所倡导的输出决定输入的具体体现，即各类信息需要的集合构成了数据采集的动力和方向。 二、会计信息系统设计思路应体现会计准则导向 会计准则对会计信息系统的设计和构建具有指导意义，因此应从以下几个方面作出努力，充分发挥准则在会计信息系统构建方面的导向作用。 （一）通过分析我国会计准则的发展历程，可以从中提炼新会计准则的体系特征和价值导向 新会计准
8、则的发布和实施不仅为会计人员提供操作思路，更重要的是为会计信息的利用、会计价值观的普及以及企业管理的完善等提供了明确的价值导向和信号导向，这是新会计准则体系持续有效的深层意义，也是指导会计信息系统重构的逻辑起点。 （二）以新会计准则的相关思想为指导，重新确定会计信息系统的相关内容 依据新会计准则促进管理资源配置、提升企业自主创新和核心竞争能力以及加强会计信息质量管理等思想，应重新确定会计信息系统的分析理念、设计原则和内在逻辑。 （三）探讨会计信息系统的实现机理，建立动态市场信息仓库，重视现金流量信息并体现绩效管理重要性的价值导向 在信息时代企业所面临的环境瞬息万变，决策的及时性离不开及时、准确
9、的会计信息，新准则在该形势下推出的公允价值的应用和相关职业判断、现金流量实时信息的呈报等“软措施”是乘势而上的重大变革，会计信息系统必须融合并发挥上述功能。 （四）深入研究新准则体系下会计系统的信息流程再造问题，体现会计信息资源的决策有用性价值观 会计信息系统是企业的信息枢纽，管理层进行决策所需信息包括企业各个层面、内部外部等多途径来源的信息，只有将会计处理流程同其他业务流程进行整合与再造，才能满足决策的需要，体现“决策有用性”的评价标准。 三、会计信息系统重构的策略 （一）改造基础数据采集的模式和规范 会计信息系统信息质量的重点在系统的入口和出口上，会计信息系统的设计原则是单入口和单出口，即
10、系统本身一旦固化算法和指令序列，除非特意安排的摧毁系统的主观故意，一般在得到评审和授权以后，基本不可能失灵或错乱。因此，会计信息质量的保证在于人为确认、采集和输出的控制和监管，即如何从原始数据来源介质转化为会计信1息系统的处理对象，从会计循环流程原理中我们知道，财政部规定了非常具体的必须强制执行的规范和标准来保证信息入口的质量关，例如，入账要有原始凭证做附件，凭证审核要签名盖章，记账凭证背面要附原始资料，所有凭证要打印、装订并存档。不可否认上述规定能很好地保证原始信息的可靠性，但随着现代计算机系统的普遍使用，使得有些牺牲效率、不计成本式的保证措施变得不太可能，所有处理均有原始佐证、本人必须签字
11、盖章等“牵制措施”，往往牵制了系统的效率。因此，在应用大型会计信息系统时，必须改变传统的会计准则或制度中的规范和模式，对数据采集和信息输出采取点式监管；至于过程处理的质量，应合理相信系统的忠实度和准确率。 二）建立“外圆内方”式的动态优化信息系统 有人比喻会计是经济社会的法律，其像生活社会的法律一样权威和重要，这说明会计信息是公正和权威的。但是，会计信息系统不仅仅为外部使用，为管理、决策提供实时、多样的信息支持，即所谓的“外圆内方”。以该方式为标准构建的会计信息对外接口应灵活、多元化，与其他信息子系统进行广泛的信息交换，不必一定要符合传统确认标准的会计事项，按照EDA（电子设计自动化）或REA
12、L（资源、事项、参与者和地点）模型的设想，凡是对管理有用的信息，均可用来充实自己的数据库，此为“外圆”。进入系统之后的数据或信息，应根据财务会计、管理会计或其他方面的需求，分别按照不同的标准、准则、制度或职业判断提供有用的信息，实现各取所需，即信息处理要有法可依，此为“内方”。该模式为会计信息系统融入整个企业管理信息系统、甚至供应链或网络系统提供了基础，也是会计准则等规范体系得到更大发挥的保证。 （三）建立和谐的“人机”关系 关于人与信息技术的关系问题，从信息技术诞生和应用的那一天起，已经引起人们的广泛兴趣和不断探索。尤其在20世纪70年代初管理软件危机爆发时就形成了包括管理信息专家在内的许多
13、领域的关注。Larry LConstantine在其著作人件集人性化的软件开发一书中提到：“我们的敌人就是我们自己！”，“信息系统除了包括软件、硬件外，还应该包括更重要的部分人件。”“人件包含的范围包罗万象，它是信息技术应用道路上的十字路口，诸如组织管理、组织发展、管理个性、工具模型、方法、过程以及人机交流等方面的问题最终都会体现在人件上。这里提到的人件，其实就是对人机关系的某种模式的界定，不仅包括了充满个性的个体人，同时包括各种组织结构与信息技术的逻辑关系，是对人机模式探索的早期成果。会计信息系统本身是一个“人机系统”，如何理解人与计算机的关系问题，如何体现会计准则对人和系统的规范和约束是必
14、须解决的问题，而会计准则正是这样一个纽带，他一端连接计算机系统，另一端连接会计人员，同时规范信息行为的过程和结果。为此，应对会计准则的制定、内容、发布、执行和评价等一系列环节的传统做法进行改革。将项目管理和模块化思路融入到会计准则体系中，将操作人员、控制瓶颈和输出结果纳入人机和谐总体设计框架中，以人的需求为系统的逻辑起点，以准则规定的信息指标值为系统数据采集和信息输出的控制标准，考核标准同样以信息需求主体的满意度为考量尺度。 （四）注重丰富信息道德和网络伦理的会计准则内涵 会计准则的强制性不能解决会计信息、会计行为的所有问题，还要建立会计领域、特别是现代网络平台上的信息道德和网络伦理等“软约束
15、”的标准，即提高软约束的刚性，这里不妨称为道德或伦理方面的“基本准则”。会计信息系统层面上提倡的伦理规范是指遵守信息活动中的各种法规和准则，尊重知识产权，具有良好的职业道德等。会计信息伦理规范是伴随信息时代到来而被日益重视的行为规范，主要约束会计信息产权纠纷、会计信息犯罪与信息安全、会计信息的相对性与正常竞争失序、会计信息隐私、会计信息过载及信息污染等事项。会计人员进行会计管理的信息行为同样要遵守信息伦理规范，即遵守会计信息获取、传播、使用和创造过程中约定俗成的伦理约束。 【主要参考文献】 1 白仲林. 会计信息系统研究M. 北京：经济科学出版社，2002. 2 李树林. 系统论、信息论和控制
16、论与现代会计M. 天津理工学院学报，1999，（3）organization system and working mode, the selection of a number of municipal strengthening group to build innovation and strengthen the organization of the basic level organizations advanced model.(seven) the manual work of the Communist Youth League Organization published
17、and League branch of manual work, to promote the use of two manuals in the citys organizations at various levels. The county committee, directly under the group (work) is under the jurisdiction of grassroots League and group (total) using branch ratio shall not be less than 70%.Three, to further str
18、engthen the groups leadership and team building(a) to strengthen the leagues leadership at all levels of construction. Continue to do a good job of municipal Party Committee Organization Department on the strengthening of the Communist Youth League cadres management opinions implementation. To promo
19、te the group counties (autonomous counties, cities) Commission and city directly under the group (workers) appointed to carry out the Five team building activities. Improve the League Association Department working mechanism. Conscientiously fulfill the duties of CO, combined with the city group dir
20、ectly under (the) Committee of the general election and the adjustment, actively jointly with the unit where the party organization department good group leadership selection with the work. Do a good job in municipal Party committee assistant committee leadership and leading cadres of the annual ass
21、essment work, adhere to and improve the assistant secretary of the Communist Youth League talk system group To weave individual conversation and collective conversation, to strengthen the committees of all levels, the Standing Committee of the Standing Committee, the establishment of a sound system
22、of central group learning, the system of investigation and study, the system of important issues and the reporting system.(two) to strengthen the work of education and training of cadres to conscientiously implement the Central Committee. On the implementation of grassroots cadres training project a
23、nd opinions on carrying out the mission municipal CYL Cadres training project implementation opinions, full implementation of the project of the City Youth League cadres training education. Focus on the county grassroots cadres and workers focused on training, the new school system vocational traini
24、ng League cadres, for the Municipal Organization Department jointly held the third session of the Communist Youth League system training cadres in party. Focusing on the construction of new socialist countryside, strengthening village cadres and rural construction team group member of the young team
25、, the county organizations at various levels throughout the year is expected to train 100 00 rural grassroots cadres, plans to train 1000 village secretary of the village Party branch.(three) actively promote grassroots cadres election work. Under the unified leadership of the party organization, to
26、 strengthen grassroots organizations direct work, standardize the election work rules and procedures, in the designated candidate, open competition to democratically elected branch secretary at the same time, actively and steadily the development of Township, streets and other grassroots organizatio
27、ns in the direct election of the pilot work, on the basis of summarizing the experience and gradually expand the scope of the pilot, and gradually formed a set of measures and cadres election system.(four) to strengthen the cadres testing exercise. To study the development of XX city from 2006 to 20
28、08 cadres testing exercise planning. To select outstanding cadres to the central mission in Beijing, Shanghai, Guangzhou and other central organs and sending work in developed areas. With the Central Committee the implementation of the western region and ethnic minorities cadres training plan . To c
29、arry out the eighth batch of municipal organs attachment cadre management, selection, training work. The outstanding cadres to start the National Development Bank XX branch testing exercise.(five) to strengthen the group construction. The main position to play the role of Youth League cadre educatio
30、n and training as the city, in accordance with the requirements of post training, further curriculum scientifically and rationally, adopt arrangement menu course, basic theory includes group work, focus, hot and difficult issues, to enhance the content and practice; to strengthen the construction of
31、 teaching staff, the integration of teachers, establish a quality teacher training team, establish and implement course evaluation system; take delivery of training to the countryside, on-site training, and increase the rural grassroots cadres training efforts.Four, efforts to strengthen the work of
32、 young talent(a) to tenth XX young 54 medal in recognition of the publicity, and actively explore the XX youth service. 54 Medal of institutionalization, standardization and socialization mechanism. Give full play to the XX award in recognition of 54 youth medal Association, Youth Award winner in th
33、e 54 chapter, investigation activities. Who won the Youth Service medal, dedication to the society to create conditions, build the stage. During the 54, named in recognition of the tenth XX young 54 medal. The association of XX editing of young talent , the exchange of information and communication
34、platform for the XX of outstanding young talents.(two) the establishment of municipal Party committee of young talent information database. In accordance with the feasible, effective, classification management, implement step by step principle, the establishment of municipal Party committee of youth
35、 talent database; guiding organizations at various levels generally established the young talent database, construction of city, county (directly under the Communist Youth League), grassroots organizations three young talent information database the relevant information collection system, and gradua
36、lly establish the citys young people, the Communist Youth League youth talent information network, provide information platform for young talent resource development.Five, take effective measures to strengthen the mission management(a) to strengthen the mission management work. Strengthen the dues c
37、ollection and management, continue to adhere to the dues collection regularly reporting system, the annual comprehensive award in recognition of the tour and the tour one vote veto system audit system. Do statistical work in the group. The group service award in recognition of the advanced units, st
38、andardization, promoting group management work institutionalized.(two) to strengthen the organization of research and information exchange efforts. Grassroots carry out research, efforts to form a number of theoretical results. Make full use of the network carrier, to explore the establishment of el
39、ectronic group service system, promote the work of Communist Youth League information.Attachment 4:XX municipal Party Committee Propaganda Department of the Communist Youth League work pointsIn 2006, the Communist Youth League propaganda ideological work XX to Deng Xiaoping theory and the important
40、thought of Three Represents as guidance, study and implement the partys sixteen and the spirit of the the fifth Plenary Session of the 16th CPC Central Committee implementation of the eight plenary session of the two committee, the citys cultural work conference, the Propaganda Department of the mee
41、ting and the the fourth Plenary Session of the 15th CPC Central Committee permanent mission spirit, closely around 11th Five-Year XX the goal of full implementation of Scientific Outlook on Development, emancipating the mind, seeking truth from facts, keep pace with the times, close to reality, clos
42、e to life, close to the young, persevere grasp orientation, grasping deepening, grasping construction innovation, further improve the groups propaganda and ideological work ability, unity To guide the majority of members of the youth to achieve the 11th Five-Year planning tasks, the overall construc
43、tion of a well-off society, building a socialist harmonious society to make new contributions.One, adhere to the Three Represents important thought and Scientific Outlook on Development education to guide the youth, to further strengthen the ideological and political education of youth(a) armed with
44、 youth science theory. Unremittingly with Deng Xiaoping theory and the important thought of Three Represents armed members of youth education, to promote the study and implement to expand the depth and breadth. To study and implement the important thought of Three Represents with the establishment a
45、nd implementation of Scientific Outlook on Development combine with the implementation of the requirements of constructing socialist harmonious society with Scientific Outlook on Development, carry out education as an important part of the theory of armed youth in the new period, strengthen the esta
46、blishment and implementation of Scientific Outlook on Development education, educate and guide the youth to fully understand the great significance of establishment and implementation of Scientific Outlook on Development, in-depth understanding of the Scientific Outlook on Development era back The k
47、ing, the practice foundation, basic connotation, historical status, spirit and practice requirements, a profound understanding of Scientific Outlook on Development with Marxism Leninism, Mao Zedong thought, inheriting and developing relationship between Deng Xiaoping theory and the important thought
48、 of Three Represents, to help young people establish and consciously practice Scientific Outlook on Development. Persist in learning, grasping the backbone, grasp the practice, grasp the opportunity. Catch club, effective way to grasp the network, with the group of cadres, young students and young backbone fronts as the focus, to promote the work of the armed youth theory to develop in depth, to help the youth continue to firm ideals and beliefs, to build a powerful spiritual pillar. To carry out the study and implementation of the partys sixteen session of the five Eight plenary session