The Research On Real-time Control Of Accounting Information System Based-on ERP

Along with the development of information technique and the informational advancing of enterprises, the research and application of ERP not only is taken by manufacturing enterprise but also more and more industry is attaching importance to it. What the ERP initiate is not a kind of technique, but the advanced business management thinking. Based on this cognition, if accounting information system effectively embedding to ERP and integrating other sub-system of ERP, it will provide well platform and instructional thinking for real-time accounting information system's integration.In this text the author combines own comprehension and concluding fruits of previous people, when the business occurred ,we rationally comprehend that the information can enter the system in time, and also information can be feedback to it's dynamic state and carry-out machine in time, thus it provide the premise for real-time control of the enterprise accounting information system . Certainly "real-time" currently still is an ideal status, the real-time supervise and control also just an ideal state. The development of the modern technique and the management thought, we already can see clearly the approach of the ages of "real-time" reflection and supervision. But, from "dummy real-time" to "true real-time" we know not only the migration and progress on the technique on, also the change and upgrade on the thought. This text based on analyzing the characteristic and total frames of the accounting information system, propose the reorganization of accountant operation and setting up event-driving accounting system, thus realize the "real-time" of accounting information system. Then to analyze the capital, cost, accounting statement...etc. that involving the information system, study real-time operation and control of these factors.This text analyzes the aim of make, characteristic, basic structures of real-time accounting information system under ERP environment, and proposes the reorganization of accountant operation and setting up event-driving accounting system based event-driving system. On the structure of analysis, firstly we analyze the theories and technique of real-time control, which based on feedback control theory and Data mining and OLAP technique. And then we put forward that accounting system is a value-control system, and analyzes real-time monitor of the accounting information what based on value-control. The end of text we analyze the capital flow,material flow, information flow, cost control, accounting report form and information disclosing which involving real-time accounting information system. This two chapters study detail real-time control and creation of capital and cost.According as time efficacy, this text classifies accounting information what derive form information system. We reforms accountant operation combines fruits of previous people, and propose the characteristic and total frames of the accounting information system. At the same time we quest for the real-time creation and control of the capital flow, material flow, information flow, cost control, accounting report form and information disclosing which involving real-time accounting information system. On the method of research, this text references the thoughtway and advanced theory of computer science and cybernetics, such as R-E, real time database technique, feedback control way.