Research On Inter-Organizational Relationship Of Supply Chain Accounting Information Sharing

Accounting information has always been regarded as the secret of enterprise information.In the absence of reasonable institutional arrangements,the supply chain accounting information sharing is difficult to be used in accounting practice.Supply chain accounting information sharing is an institutional arrangement,and the sharing of supply chain accounting information not only involves how to design a reasonable accounting sharing process,but also related to the organization relationship.In order to enhance the core competitiveness of the whole supply chain,supply chain enterprises hope to realize the accounting information sharing.In view of this,this paper attempts to solve the following problems:the necessity and influence factors of the construction of the accounting information sharing organization relationship and how to construct the organizational relationship of the supply chain accounting information sharing.At first,this article made a review and comparative analysis of Event accounting,REA accounting and Database accounting.It put forward the necessity of studying the relationship of accounting sharing.Secondly,it studied the inter organizational relationship theory of supply chain accounting information sharing,defined the concept of the inter organizational relationship theory of supply chain accounting information sharing and analyzed the necessity of the optimization of Inter Organizational Relationship of supply chain accounting information sharing.Again,it analyzed the impact and factors of Inter Organizational Relationship of supply chain accounting information sharing.The results showed that Inter Organizational Trust,the enterprise's own factors and the cost factors affect the supply chain accounting information sharing.Finally,it designed the Inter Organizational Relationship of supply chain accounting information sharing.It also put forward the idea of information sharing participants' choice,the property rights of accounting information and the accounting business process and property right system under different levels of trust.The results of this article have important guiding significance for the construction of a reasonable supply chain accounting information sharing process.The main contributions of this paper are:(1)the topic of the thesis is original in a certain degree.Accounting information sharing of the supply chain is a hot issue,and it is also a difficult problem.It is beneficial to promote the realization of accounting information sharing of supply chain.Most of researchers will focus on how to use technical means to realize accounting informatization sharing,while ignore that the accounting informatization faces social,organizational and other problems.Therefore,the paper takes the supply chain accounting information sharing organization as the research object,which is also a certain degree of originality;(2)it belongs to application research,the design of accounting information shared property,and shared process can be applied to large and medium-sized enterprises' supply chain of accounting information sharing.