Study On Accounting Informatization Standard System

Nowadays, the application of modern Information Technologies (IT) such as Internet, Mobile communication, Cloud computing, Internet of things, and Smarter planet stimulates the development of the Internet age, with the arrival of the knowledge-based economy and the third tide of IT development and application. Accounting Informatization (AI) also steps into the period of the third tide marked with standardization, knowledge-based, intelligentization, socialization, and industrialization. In this tide, construction and application of Accounting Informatization Standard System (AISS) become necessary and urgent. On the one hand, standardization is a prerequisite and foundation of AI development, being a major measure and an effective way of its sustained healthy development. On the other hand, National Standardization System Project (NSSP) promotes the construction of AISS, which makes it be one of the problems demanding prompt solutions in the field of AI at present and in the coming period. The existing AI standards of China can’t fulfill the demands of AI development, and it’s necessary to collect and collate such standards, to design an overall frame structure, to establish standards, finally to construct a comprehensive, scientific and reasonable AISS. According to the literature review, there are neither clear goals nor complete content in study of AISS. The main emphases of such study is too centralized, and there is still no comprehensive, scientific and reasonable frame structure of AISS. Therefore, this dissertation will focus on the construction and application of AISS, in order to enrich and perfect the theory and methodology of accounting informatization standardization, to provide instructions and references for actual construction and application of AISS, as a result, to further promote AI work of our country.Firstly, based on the literature review, related theories and methods, this dissertation put forward a theoretical framework of AISS, studies its elements and their relationships, levels and their relationships, including basic concepts and key characteristics of AISS at basic level, goal and principles of constructing AISS at constraint level, angle, thought and method of constructing AISS at design level, frame structure and entity of AISS at development level, process evaluation and result certification at evaluation level.Secondly, we propose a new angle of constructing AISS based on Accounting Informatization Development System (AIDS), and choose the best angle to construct AISS. Trough deep analysis of Informatization Development System (IDS) and Informatization Standard System (ISS), we find some necessary mapping relationship between elements of the former and subsystems of the later. Therefore, we infer that there maybe exists some similar mapping relationship between AIDS and AISS. Based on this inference, we bring forward a completely new angle, angle of development system, to construct AISS based on AIDS. After that, we compare advantages and disadvantages among this angle and some other available typical angles. In our view, to construct AISS based AIDS is the best choice on general, but it needs some assists from other angles. Therefore, we finally select the mixed angle to construct AISS, using angle of AIDS at top level and intermediate levels, using angle of attribute classification at bottom level.Thirdly, we study the design, application and test of method to construct AISS based on AIDS. At the mixed angle, we offer the overall construction thoughts, mapping AISS from AIDS, and the specific method combined with top-down analysis and bottom-up synthesis. Then, we use above thought and method to construct AISS, forming the frame structure of AISS, including top-level structure, low-level structure, and overall picture of the whole frame structure. After that, as a case study, we map the frame structure of AISS to the corresponding parts of XBRL FR Standard System (XFSS), and we make route planning for XFSS, formed a roadmap of turning it into reality.Finally, we analyze and empirically test the application benefits of AISS. We choose the surrogate variables of accounting informatization standards and quality of accounting information, With the help of time series analysis method and Eviews6.0, to explore their short-term and long-term relationship. Empirical result shows that the construction of AISS can help to improve the quality of accounting information, and the long-term effect is more obvious than the short-term one, which examines the application benefit of AISS.We get six main conclusions from this dissertation. First, to construct and apply AISS should be directed by its theoretical framework. Second, AIDS determines the overall tasks of AI construction. Third, to construct AISS base on AIDS is feasible. Fourth, standards of every parts of AISS need to be added and improved. Fifth, establishment and implementation of accounting informatization standards help improve quality of accounting information. Sixth, study of AISS can help promote AI work.There may be four innovative points in this dissertation. First, we propose and study the theoretical framework of AISS, providing theoretical guidance for construction and application of AISS. Second, according to the existing mapping relationship between IDS and ISS, we infer similar mapping relationship between AIDS and AISS, providing theoretical basis for the initiation of angle of AIDS. Third, we propose and explore a completely new angle, angle of AIDS, selecting a mixed angle which combined with angle of AIDS and angle of attribute classification as the actual angle, designing the overall thought and specific method from the selected angle, providing theoretical basis to construct AISS based on AIDS. Fourth, we use the above thought and method to construct AISS, its actual frame structure formed and the frame structure of XFSS is mapped, which provide preference for study and application of AISS and XFSS.