會計信息系統(tǒng)

內(nèi)容概要

中國的會計標準必將進一步向國際標準選拔。這套英文教科書，內(nèi)容全面，架構(gòu)完備，既包括基本的會計學(xué)原理、財務(wù)會計和管理會計，也包括高層次的專題會計、財務(wù)報告和報表分析。其中，《會計學(xué)原理》、《財務(wù)會計》、《管理會計》和《中級會計》的作者均是美國久負盛名的會計學(xué)教授。更多地了解美國的GAAP，對于推動我國會計改革的進一步深化、加速中國會計標準的國際化，具有很重要的意義。

書籍目錄

PARTⅠOVERVIEW OF SYSTEMS 1.The Study of Accounting Information Systems 2.The Business Environment and the AIS 3.AIS Enhancements Through Information Technology and NetworksPARTⅡCOMPUTER SYSTEMS FUNCTIONS 4.Data Management 5.Computer-based Transaction Processing 6.Database Modeling and ApplicationsPARTⅢCONTROL CONCEPTS AND PROCEDURES 7.Risk Exposures and the Internal Control Structure 8.General Controls and Application Controls 9.Security for Transaction/Information Processing Support Systems 10.Audting of Information SystemsPARTⅣTRANSACTION CYCLES 11.The General Ledger and Financial Reporting Cycle  12.The Revenue Cycle 13.The Expenditure CyclePARTⅤDEVELOPMENT OF INFORMATION SYSTEMS 14.systems DevelopmentIndex

章節(jié)摘錄

書摘    DATA COMMUNICATIONS    A modern firm may conduct its affairs from two or more locations. Forinstance, a typical manufacturing firm may have several plants, warehouses, and sales offices—all at locations removed from a home office. Communications between these remote locations have traditionally been conveyed by letters, telephone calls, and interoffice messenger services. Currently, however, an increasing number of firms are connect-ing their geographically dispersed locations by means of a data communications system. 'This means of communication provides the managers and employees of a firm who happen to reside in remote locations with the same access to data, com- puting power, and guidance that they would have if they were physically in the home office. The hardware components that make up data communications systems usu-ally include communications links, terminals and microcomputers, modems, and communications controls units. Data communications systems require the vadety of software needed by any hardware configuration, plus special software as communi-cations programs.      In a technical sense, a data communications system links the data collection processing, storage, and dissemination facilities in a computer network. Networks have become increasingly important for three reasons: (1) many firms have becomegeographically dispersed and need to transmit large volumes of data quickly andreliably; (2) data communications technology has become more sophisticated, ver-satile, and affordable; and (3) many firms are using groupware tools to share dataand to facilitate collaboration among work groups, managers, and other employ-ees, Currently, it is estimated that more than 90 percent of all computers (exclud-ing microcomputers) in the United States are connected to data communications networks; for microcomputers, the estimate is about 75 percent and rapidly in-creasing.   TYPES OF NETWORK ARCHITECTURES   in the earliest days of computer technology, computer networks were scarcely feasi-ble. Geographically dispersed firms desiring to employ computers for data process-ing had three choices: (1) to subscribe to a computer service bureau; (2) to install a single large mainframe or minicomputer at a central site, usually at the home office;or (3) to install computers at various locations, usually not connected to a common network and functioning independently. Those firms electing the second option em-ployed centralized computer systems, whereas those choosing the third option created de-centralized computer systems.     When data communications hardware and software were developed, computernetworks became feasible options. A computer network is a data communicationssystem that enables firms to share information and programs by linking computersand other devices such as printers. An early type of network was formed when firmsinstalled large computers at a central location and tied the centralized computer to terminals at various remote locations. For instance, Ramada Inns installed a large reservations computer at Omaha and tied each of their separate inns (motels) to the computer via terminals. This centralized computer network enabled Ramada Inns to ac-commodate reservations quickly; because the computer was placed at the approxi-mate center of the United States, it was able to minimize the communication line costs.   Wide-Area Networks  Data communications networks differ in so many respects that each specific network may be unique. Nevertheless, they can be classified in terms of service areas and basic hardware/software architectures. With respect to service ar-eas, networks may be classified as wide-area and local-area. A wide-area network (WAN) is formed among computers and interconnected devices that are geographi-cally distant from one another. Two wide-area network architectures are centralized networks and distributed networks.   PHASES  IN  DATA-BASE  DEVELOPMENT   Developing an integrated data base is a complex project. As with any complicated development project, it is best accomplished in phases. The six phases of systems development are planning, analysis, detailed design, implementation, testing, and maintenance. Although, at first glance, this process appears to be sequential, it is ac-tually iterative. For example, the implementation phase often leads not only to the testing phase, but it may also lead back into the design phase as discoveries are made during the process of implementing system components. Planning  Planning, the first phase in data-base development, is intended to define the project scope and ascertain the feasibility of a data base. The project scope may include a firm's overall activities or some portion thereof. Assuming that a data base is technically viable, feasibility focuses on (1) whether the benefits of a proposed data base are greater than its costs and (2) whether the data base will be effectively used. Planning can be best achieved if the top management of the firm first clarifies the firm's overall objectives and strategies. Analysis  Using the organizational plan as a basis, analysts can prepare a broad,high-level diagram of the firm's entire array of operational activities as one of the first steps in the analysis phase. Called an enterprise diagram, this broad diagram shows many of the firm's entities, especially the key agents and processes (collected events), and their relationships. It provides a comprehensive slice of reality concern-ing the firm. Figure 6-3 depicts an enterprise diagram for lnfoage, focusing on the processes related to product sales (but omitting those involved in revenues from ser-vices). This enterprise diagram helps determine the importance and scope of the data base(s) to be developed and facilitates the assessment of data requirements.      Also during the analysis phase, user requirements as well as data requirements are specified. Data requirements include all data needed (1) to reflect the firm's op-erations and relationships and (2) to provide the myriad of users with the informa-tion they need to meet their responsibilities.      In addition to evaluating the firm's entities and documenting data requirements,the analysis phase includes the development of a logical systems design. The logi-cai design specifies expected output requirements, inputs, processes, and the ap-propriate conceptual data model.    For years you've been hearing about security as a critical issue, tf you believe the stories, hordes of wicked hackers are threatening to electronically topple or cripple firms' computer resources, in-cluding networks. The implementation of security measures to prevent or detect these alleged threats does not rank very high on the list of top in-formation technology (IT) concerns. Other pressing issues, such as desktop upgrades, data warehouses,  !ntranets,  and  migration  to client/server networks, are pushing security out of the limelight. Why have IT departments relegated security to the wings, and will it ever receive greater attention?   One reason for inaction is that the severity of the security threat is subject to considerable debate. It is extremely difficult to track criminal activ-ity in the areas of computer security because the survival of many companies hinges on the percep-tion that their data is secure. The 1998 joint survey by the FBI and Computer Security Institute (CSI) found that only 17 percent of hacking victims con-tacted authorities. According to the FBI/CS! study, 72 percent of companies have suffered losses at some stage due to security breaches: of those companies, 46 percent reported total losses of $136,822,000.    A survey by InfWorld of 98 security administra-tors revealed that most felt confident that their computer resources, including networks, were se-cure from both internal and external risk expo-sures. Yet, almost 40 percent of the security administrators had never carried out an analysis of their computer security. The few who had suffered actual security breaches characterized them as mi-nor. The Infoworld survey also asked the security administrators about the security tools they use, such as network auditing tools, monitoring tools to detect intrusion, and firewalls; utilization of these tools was surprisingly low. Based on the sur-vey, lnfoworld concIuded that many iT managers are operating under a false sense of security. Amidst all this confusion, security product vendors try to sell their wares using the scariest numbers they can possibly find. It probably suits many IT man-agers to assume these numbers are not applicable to their particular situation, as they continue to fo-cus on more "pressing issues." The managers who do look hard at the computer security problem are faced with an ugly reality. There are a lot more holes than can be realistically plugged, and, if your network has never been breached, it can be diffi-cult to justify the time and money spent on com-puter security-related work. In the end, it seems that the hardest thing to justify is the investment of precious IT dollars when your company may be gaining little more than peace of mind.   The recent flurry of acquisitions and mergers in this market sector may well provide tT managers with the key to justifying those computer security concerns. For example, Cisco Systems recently ac-quired the auditing and intrusion-detecting vendor WheelGroup, and Network Associates purchased the security vendor Trusted Information Systems. The fact that major vendors are jostling for posi-tion in the security market should guarantee greater mind share for security problems, it all adds up to one thing--security as an iT issue will only get bigger.     ……

媒體關(guān)注與評論

序隨著世界經(jīng)濟一體化進程的加快，會計信息作為國際通用商業(yè)語言的功能越來越強化。在中國加入WTO之后，中國經(jīng)濟正以更快的速度融入世界經(jīng)濟大潮之中。與此相適應(yīng)，中國的會計標準必將進一步向國際標準靠攏。舉世公認，由于多方面的原因，在會計標準國際化的過程中，美國的公認會計準則(GAAP)是最具影響力的。因此，更多地了解美國的GAAP，對于推動我國會計改革的進一步深化、加速中國會計標準的國際化，具有很重要的意義。在此背景下，中信出版社引進美國著名出版社出版的有重大影響的英文原版會計教科書，是一件很有意義的事情。    這套英文教科書，內(nèi)容全面，架構(gòu)完備，既包括基本的會計學(xué)原理、財務(wù)會計和管理會計，也包括高層次的專題會計、財務(wù)報告和報表分析。其中，《會計學(xué)原理》、《財務(wù)會計》、《管理會計》和《中級會計》的作者均是美國久負盛名的會計學(xué)教授，無論杰里·J·韋安特博士、唐納德·E·基索博士，還是保羅·D·金梅爾博士、特里·D·沃菲爾德博士，在美國會計學(xué)界都具有重大影響和權(quán)威性。他們都是美國會計協(xié)會、美國注冊會計師協(xié)會的成員，并曾服務(wù)于財務(wù)會計準則委員會(FASB)的重要部門，對于GAAP的修訂及改革發(fā)展具有相當?shù)挠绊?。這些書是他們總結(jié)多年教學(xué)經(jīng)驗和專業(yè)研究經(jīng)驗精心編寫而成，一經(jīng)出版便備受矚目和歡迎，并且已經(jīng)成為美國高校會計教學(xué)中的必選書籍。尤其是《中級會計》一書，自1965年首次出版，至今已出版到第10版，每個版本都受到熱烈歡迎，目前的第10版不僅增加了光盤，更增加了網(wǎng)上相關(guān)輔導(dǎo)和練習(xí)，使其成為更加完善的教學(xué)用書。    另外，《高級會計》、

編輯推薦

這是一本詳細介紹美國會計準則的書，由幾位美國著名的會計學(xué)教授合力編寫，代表著當今會計信息系統(tǒng)管理的最高水準，著重介紹會計信息系統(tǒng)對于提高企業(yè)管理水平的作用，具有較強的系統(tǒng)性和實用性，對加快我國會計標準的國際化進程具有很大的指導(dǎo)作用。

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