Earticle

초록

영어

After the accounting informatization, the original vouchers, ledgers and statements have been translated into varieties of data to be stored in computers; however, the storage strategies of these data will be affected by the accounting information processing procedure, such as temporary storage, translation storage and back-up of the documents data, the generation and output of ledger data and the interfaces of other data transmission system. We should not only take the influences of relationship standardization principle into consideration, but also the influences of accounting information process design. This paper studies the impact of data storage from accounting information processing procedure and points out the problems during informatization.

목차

Abstract
 1. Introduction
 2. The Change of Accounting Data Processing Procedure after Informatization
 3. The Effect of Accounting Information Process on Books of Accounts Storage Strategies
  3.1. There is a Change in the Starting Point of the Data Processing
  3.2. No Need for Checking between Accounts
  3.3. The Meaning of Accounts is Not the Same
  3.4. The Existence Forms of Accounts Change
 4. A Solution to Voucher Data under Accounting Information Environment
  4.1 The Sources and Contents of Accounting Vouchers
  4.2 Storage Strategies of Accounting Informationization Flow Voucher Data
 5. Conclusion
 References

키워드

저자

• Hengchang Jing [ College of Management, Henan University of Science and Technology, Luoyang China,471023 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Database Theory and Application

• 간기

  격월간

• pISSN

  2005-4270

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605