Real-time Accounting Control Research Based On Information Technology

The comprehensive applications of IT (information technology) in enterprise management, which is represented by network technology, transfers enterprise management from traditional one to informatization one. As an important tool for enterprise management, accounting control also has to adapt to the new opportunities and challenges brought by the changes of information technology environment. Therefore, it is theoretically and practically significant to do deep research into real-time accounting control based on information technology and to probe into the system, mode and implementation of real-time accounting control under IT conditions.Based on accounting control theories home and abroad, this paper fully refers to the theoretical results of management, accounting, computer science and other disciplines and studies in the methods of literature research, theoretical analysis and comparative study, etc. On the basis of systematical analysis of Computerized Accounting Control Theory and Network Accounting Control Theory, this paper deep studies accounting real-time control theoretical system and control mode under information technology circumstances, accounting process reengineering, etc.This paper includes six main parts:Part I: Introduction. Through the presentation of accounting control theories home and abroad in order, this part mainly introduces related theories of accounting control so as to provide theoretical basis for the construction of real-time accounting control model.Part II: Information and real-time accounting control model. By analyzing the impact of information environment to the real-time accounting control, this part systematically discusses the basic laws and development trends of accounting control transition from computerized accounting control to network accounting control and then to real-time accounting control under information technology. This paper has several findings. Firstly, information environment provides advantages for the real-time accounting information collection, transmission, storage and feedback and also for the application of accounting process reengineering, real-time control methods and control models. Secondly, real-time accounting control objects, contents and methods relating to and depending on each other are the main logic for real-time accounting control model. Thirdly, Depending on real-time accounting control, information environment and accounting process reengineering, the real-time accounting control model is the main body to implementate the real-time accounting control and make it effective. Fourthly, accounting process reengineering ensures the application of real-time accounting control. Only by embedding accounting processes into information environment can we guarantee the real-time, complete, accurate and useful information collection and processing so as to control in cooperation with real-time control method and mode. On, these bases, the paper constructs a specific model for the real-time accounting control.PartⅢ: Theoretical system of real-time accounting control. This part proposes specific meanings and requirements of real-time accounting control objects, contents and methods of different levels. Also, this part presents that, under the condition of all information, the ultimate object of real-time accounting control is the realization of value adding by multi-dimensional control of value chain and multi-quantities control of accounting information.PartⅣ: Real-time accounting control mode. According to the characteristics of information technology impacts and the trends from timely control to real-time control, this part defines the basic meanings and mutual positioning for horizontal and vertical mode of real-time accounting control so as to ultimately realize the real-time control of entire process of the enterprises business activities and funds movements between enterprise groups beyond time and space.PartⅤ: Accounting process reengineering------guarantee for real-time accountingcontrol. According to process reengineering theories and methods, this part analyzes the shortcomings of traditional accounting processes and then proposes accounting process reengineering strategies based on real-time control which are later demonstrated through relevant case studies.PartⅥ: This part mainly reviews the research process and viewpoints of this paper and prospects for the further research.