【作者】 成瑗；

【导师】 王文莲；

【作者基本信息】 天津商业大学 ， 会计学， 2010， 硕士

【摘要】 本文通过回顾会计信息化的发展历程,分析出会计信息的需求是会计信息化发展的动力,信息技术是会计信息化发展的基础条件。企业信息化对会计信息的要求,人工智能技术在会计领域的应用,使得会计信息处理的智能化成为会计信息化发展的趋势。而现时的会计信息系统虽然已经实现从会计记账凭证自动登记账簿、并生成会计报表的智能化自动处理,但尚未实现记账凭证的自动生成,造成会计信息的“孤岛”现象,成为企业信息化发展的“瓶颈”,因此,实现从经济业务原始凭证自动生成记账凭证的智能处理,成为会计信息处理智能化的关键问题,如何有效解决记账凭证自动生成问题迫在眉睫。文章通过分析ERP系统中自动生成记账凭证的实现过程,指出ERP系统自动生成记账凭证的模式不能彻底解决记账凭证编制的职业判断智能化问题,也就无法彻底实现记账凭证的智能化自动生成。基于此,文章以采购业务为例,分析采购交易信息与记账凭证的对应关系,确定影响采购业务会计分录、记账凭证类型的关键因素,进而分析这些关键因素的组合,使其成为编制记账凭证的判断编码,将记账凭证编制环节的会计职业判断转化为计算机智能判断,彻底解决记账凭证智能化生成问题,为会计信息处理智能化扫除障碍,为企业信息化发展铺平道路。更多还原

【Abstract】 Through reviewing the development of accounting informationization, the dissertation analyzed that the require of accounting information is the momentum of accounting informationization developing, the information technology is the foundation. The Enterprise informationization requirements of the accounting information and the artificial intelligence applications in accounting make the intelligent accounting information process become the developmental trend of accounting informationization. The existent accounting information system can finish the registration of accountant books and the accounting income statement automatically, but can not finish the accounting voucher intellectually. That makes the accounting information system become“the separated island”of the enterprise information system, and“the bottleneck”of the development of accounting informationization. So the auto generation of accounting voucher is the key problem of the intelligent accounting information process, and how to solve the problem turn into the emergency. Through analyzing the implementation process of accounting voucher in the ERP ,The article pointed out that the ERP can not work out the intelligent occupation judgment in automatic generation of the accounting voucher thoroughly. Based on this, the paper take the purchase affairs for example, analyzes the corresponding relations of the information in the procurement and the information in the accounting voucher, find out the crucial factors that affect the journal entry and the voucher. And then we discuss the compositions of certain factors, and make them into the judgment encode of the accounting voucher. In this way, we can resolve the problem of accounting voucher, clean out the hindrance of the intelligentized accounting information, speed up the enterprise information process.更多还原