The Study On Accounting Real-Time Control Based On Information Technology

Since the naissance of accounting disciplines, the accounting control is the study hotspot by experts and scholars all long. From the development track of accounting control, we can find that it came of the internal accounting diversionary views and formed a theory in the middle of the last century. The application of computer technology greatly impacts accounting control theory. Especially, computerization accounting controls changes the whole traditional accounting account system, bringing great changes to accounting.The information technology, such as communications technology, computer technology and network technology, is widely applied in business administration and financial management since 21st centuries. The people weren't pleased with the facilities of accounting account brought by information technology, begun to study the changes of accounting control functions from accounting to management changes under it environment, and hoped to achieve real-time control of accounting. However, the accounting real-time control also can not be regarded as a complete theoretical.The paper takes the basic accounting control theory as the beginning, combines with the systems and methods of Accounting Computerization and Network Accounting under information technology, and studies the theory systems and operational mode of accounting real-time control. First, this paper summarizes the definition of accounting real-time control on the basis of research before, gives the third-class control system of and partitions the control object, content and real-time control methods. Second, after analyzing to the technology requirement of accounting real-time control, the paper provides a framework for the implementation of real-time control system, in which the information technology environment is the platform, the reconstituted accounting process is the important guarantee, control methods and control mode is an important means to the implementation of real-time control. Then, the paper discusses the building of information technology environment, the reconstruction of accounting process and the designing of control mode, and advises to construct the information technology environment by establishing operation database,...