第一章 会计信息系统概述
第一节 信息社会的基本概念和基本特征
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g2842g2165g8975g2172g7380g1868g3423g11352g5785g7235g4613g7171g256g6524g19156g2604g9397g3837g20146g257g712g256g18331g17153g2604g17953g3332g17317g257g712g256g16840g11784g1114g3080g451g17317g7041g1114g14163g257g727
g9052g17165g13785g3324g2842g3342g1025g12575g11142g2159g4625g3332g4559g6226g14270g5061g6164g19668g16213g11352g2842g2709g452g3324g1461g5699g12050g1262g18336g712g17902g17819g1126g13864g13605g2494g16213g2172g2172g6175
g4613g2499g1209g1114g712g1166g1216g2499g1209g17839g1849g13605g990g2842g3342g8995g16284g451g18331g17153g2520g12879g1147g2709g712g13792g1000g17836g14033g5483g2052g3324g13459g7393g2165g727g2842g4490g1216g2499
g1209g3324g13605g990g994g4470g6155g13864g13007g712g2045g11004g13605g13488g17839g15904g17147g8466g13479g12651g7393g2165g727g2528g7114g712g11017g4388g2842g2165g4557g1122g4466g10628g17164g7143g11352g1852g10711g2282g451
g4466g7114g2282g451g13605g13488g2282g451g6980g4395g2282g712g1431g17839g3281g19481g17164g7143g11352g3698g19283g712g6925g2904g17164g7143g12661g10714g1075g1867g7389g2325g2010g18337g16213g11352g1328g11004g452g3
g708g1857g709g1166g1216g11352g12050g1262g10995g8975g7368g2164g1028g4512g3822g5437g3g3
g3324g1461g5699g12050g1262g1025g712g1461g5699g12197g6228g20652g5242g2469g17810g712g1038g1028g4512g1166g1216g11352g1006g1325g10995g8975g6564g1391g1114g12197g6228g7477g1226g452g1166g1216g11352g5049
g1328g7114g19400g13565g11713g712g1006g1325g7114g19400g3698g3822g712g7234g17953g4466g15904g8611g2620g1128g7097g708g6122g7368g4581g709g5049g1328g2058g452g3
g20330g1820g712g1166g1216g11352g12946g12082g10995g8975g3835g3835g1028g4512g1114g452g19512g1114g5203g6785g451g11017g16282g11352g7234g2462g3818g712g17902g17819g3252g10317g13605g12573g16757g12651g7438g13605
g13488g712g993g1177g2499g7609g16822g7380g7044g7044g19407g2656g1209g5460g1231g1321g980g3837g11352g7044g19407g1209g2462g2520g12193g7438g7512g451g12050g3254g6564g1391g11352g17176g7021g712g17836g2499g1209g1126
g11468g2469g5079g7044g19407g712g1126g11468g1268g17894g1028g4512g11352g1461g5699g452g11017g4388g16757g12651g7438g17836g2499g11004g7481g1328g7366g451g6305g11017g5445g451g1582g9228g6115g451g991g7839g12573g12573g712
g3835g3835g1028g4512g1114g1166g1216g11352g1006g1325g10995g8975g452g3
g1866g8437g712g1461g5699g6228g7427g1363g6957g13958g6175g8585g20652g5242g10628g1207g2282g712g7389g2045g1122g6205g3835g2475g6957g13958g7438g1262g712g6564g20652g12197g4410g7003g2282g8712g5191g452
g11017g16282g451g11017g4388g16757g12651g7438g451g5506g3423g5417g19911g7438g2656g5417g1699g7438g12573g11004g1122g6957g13958g712g2474g5483g1114g7186g14891g11352g6116g6940g452g10628g3324g712g1002g11040g990g993
g4581g3281g4490g5062g1864g2162g1114g11017g16282g2656g16757g12651g7438g6957g13958g13007g13491g712g1363g3835g6221g1166g2604g10317g2047g7171g6116g5192g1166g993g7171g17839g4410g7669g13792g7171g3324g4490g18336g4613
g14033g13499g13505g4410g1076g452g4570g11017g4388g16757g12651g7438g12573g11004g1328g6957g13958g5049g1867g712g3324g6564g20652g6957g13958g17148g18339g451g2563g2469g1166g11352g7246g2159g12573g7053g19766g18129g7389g12227
g7509g1328g11004g452g3
g12544g989g712g6931g8847g10995g8975g7097g17247g8677g1039g2282g452g8677g1039g993g7171g12628g2345g3332g5381g13785g7393g1186g5390g13785g712g1075g993g7171g12628g2345g3332g4581g6980g7393g1186g3822
g6980g712g11507g8503g11352g8677g1039g7171g14033g3827g16765g8611g1022g1166g451g8611g1022g3254g1319g18129g1867g7389g13512g6264g11507g10714g11352g7438g1262g712g5456g8504g17751g18339g11352g7643g1946g993g7171g1166
g6980g6122g17142g4512g712g13792g7171g11507g10714g452g3324g1461g5699g12050g1262g18336g712g11013g1122g13605g13488g7003g7138g11352g20652g5242g2469g4649g712g5191g8677g11346g4007g4557g6931g8847g11705g17959g5483g7368
g3822g1114g712g7368g1946g1114g712g7368g5567g1114g712g4557g990g4630g5326g12581g11352g1393g17194g4581g1114g712g1022g5627g2282g451g3822g1815g2282g5483g2052g1114g1457g6264g452g2499g1209g16840g712g3835
g1259g7368g256g7138g11705g257g1114g712g13605g13488g7003g7138g11352g2052g7481g712g14033g3827g11507g8503g4570g256g7138g11705g257g11352g9791g12193g1268g6785g2052g1002g11040g11352g8611g980g1022g16294g14865g712
g11507g8503g11352g8677g1039g6177g1262g6116g1038g2499g14033g452g3
g3
g3
第二节 组织的业务流程
g13464g13467g1881g18108g6164g7389g17142g2165g990g11468g1863g11352g8975g2172g18129g2499g1209g11487g1582g2520g12193g1006g2165g8981g12255g11352g980g18108g2010g452g1006g2165g8981g12255g7171g980g13007g2027
g11468g1863g1328g1006g712g17837g1135g1328g1006g2265g6336g6980g6466g451g13464g13467g2345g1815g2656g17935g17765g7114g19400g20046g5219g452g1006g2165g8981g12255g17902g5132g7171g11013g980g1135g13475g8994g1119g1226
g5353g2469g11352g712g5194g1000g1852g18129g15999g9177g7982g3332g4462g1053g1114g5332g3999g9869g2656g13479g7475g9869g452g1375g3926g712g256g20050g4470g4462g2345g12661g10714g257g17819g12255g7171g11013g6922g2052
g20050g4470g11352g17839g17147g16758g17147g2345g6164g5353g2469g11352g712g17837g1022g17819g12255g1209g19156g2818g16758g2345g11352g10995g6116g1038g17227g9869g712g1209g6922g2052g20050g4470g5224g6922g17146g8466g11352g6915
g1196g1038g13468g9869g452
g3252g1038g3835g3822g6980g13464g13467g7389g11540g12879g1296g11352g13475g8994g1119g1226g2656g1006g2165g8975g2172g712g6117g1216g2499g1209g4462g1053g1209g991g1073g13464g17902g11004g11352g3534g7424g1006
g2165g8981g12255g708g3926g32821g2521g709g452
1g451g1881g18108g19156g2818g12661g10714g708g4396g17147g451g6523g2058g451g17876g17147g13485g1391g5224g2842g12573g709g727
2g451g3818g18108g19156g2818g12661g10714g708g19156g2818g16758g2345g3800g10714g451g6922g17146g451g2469g17147g451g1144g1196g12573g709g727
3g451g17828g1328g708g2164g5049g451g16025g18209g451g2265g16025g12573g709g727
4g451g14841g19156g708g5203g2590g451g4471g1268g451g12466g7643g12573g709g727
5g451g7393g2165g708g4445g16025g451g13512g1474g451g2818g2530g7393g2165g12573g709g727
6g451g18331g17153g708g17153g1092g451g16758g17147g451g16822g1227g12573g709g727
7g451g6228g7427g5332g2469g708g17176g9316g2656g5332g2469g709g727
8g451g13464g13467g2656g1166g2159g17176g9316g12661g10714g708g6319g13868g451g3533g16769g12573g709g727
9g451g1856g2508g1881g18108g13479g7512g708g1262g16757g451g13475g14841g16757g2022g2656g6523g2058g451g17176g1147g12661g10714g12573g709g452
g32821g2521 g1039g1319g5627g2656g6915g6357g5627g1006g2165g8981g12255
g17837g1135g17819g12255g11352g2081g1128g12193g7171g3534g7424g8981g12255g712g2530g3247g12193g7171g6915g6357g5627g8981g12255g452g3534g7424g1006g2165g8981g12255g2265g6336g11464g6521g3698g2164g1237g1006
g1147g2709g1227g1552g11352g1006g2165g8975g2172g452g6915g6357g5627g1006g2165g8981g12255g2265g6336g19400g6521g3698g2164g1237g1006g1147g2709g1227g1552g2656g6915g6357g1039g16213g1006g2165g8981g12255g11352g8975
g2172g452
g3534g7424g1006g2165g8981g12255g2656g6915g6357g5627g1006g2165g8981g12255g1861g2528g7512g6116g1114g1006g2165g8975g2172g11352g6984g1022g1227g1552g19154g452g5647g11352g7481g16840g712g1227g1552g19154
g1177g1177g7171g17902g17819g2010g7524g12466g1117g1260g2195g11352g7053g5347g15925g18339g1237g1006g1006g2165g8975g2172g11352g980g12193g7053g8873g452g1227g1552g19154g4570g1006g2165g8975g2172g2010g2118g1038g14033
g3827g7693g6466g1237g1006g11352g11458g7643g2656g6124g11065g2345g10432g17839g15904g1260g2282g11352g13464g6116g18108g2010g452
g3534g7424g1006g2165g8981g12255g2656g6915g6357g5627g1006g2165g8981g12255g18129g14033g15999g13466g2010g1038g16780g3822g4388g17819g12255g452g1375g3926g712g3818g18108g19156g2818g12661g10714g2499g1209g2010
g1038g16758g2345g11343g16772g451g1461g11004g7692g7609g12573g452g13466g2010g17819g12255g4557g13007g13491g1166g2604g2656g1262g16757g7481g16840g7171g1022g7389g11004g11352g5049g1867g712g3252g1038g4439g7389g2173g1122
g4570g12946g2159g19610g1025g1122g1237g1006g1259g3822g1006g2165g8975g2172g1025g9177g7982g11842g4462g11352g451g1867g1319g11352g20058g3507g452
g1237g1006g17176g9316g16280g2022g708ERPg709g7512g6116g1114g1852g1856g2508g1006g2165g8981g12255g11352g6984g1319g452ERPg17731g1226g2265g7171g1571g18337g17142g2165g11352g1461g5699g13007
g13491g712g4439g6915g6357g11540g1006g2165g8981g12255g5194g1363g1866g14270g2172g2282g452ERPg17731g1226g2265g11013SAPg712PeopleSoftg712BaaNg451Oracleg451g18341
g15690g2656g11004g2463g12573g1856g2508g19156g2818g452
[g7708g1375 1.1]SAPg1856g2508g11352mySAP ERPg1867g7389g4448g6984g11352g14270g2173g7393g2165g451g2010g7524g451g17142g2165g451g1166g2159g17176g7424g12661g10714g451
g17828g14841g2656g1237g1006g7393g2165g2163g14033g452g8504g3818g712g17836g2265g6336g4557g16844g3926g11004g6155g12661g10714g451g18209g13634g12661g10714g451g19610g1025g6980g6466g12661g10714g2656 web g7393
g2165g12661g10714g12573g13007g13491g12661g10714g19394g20076g11352g6915g6357g452mySAP ERPg6564g1391g1114g3247g12193g2345g10432g11352g16311g1927g7053g7708g712g17837g1135g16311g1927g7053g7708g13864
g2524g17227g7481g1038g1006g2165g8981g12255g6564g1391g5390g3835g11352ERPg3534g11796g452
g18341g15690g1856g2508 K/3 ERP g13007g13491g12447g17287g1237g1006g4466g19481g5785g1929g712g1817g2010g2572g6922g17142g2165g12661g10714g451MRPIIg451g1166g2159g17176g9316g12573
g1820g17839g11352g12661g10714g10714g5577g2656g6228g7427g712g15713g2524g3281g1881g3818ERP g17731g1226g13007g13491g16786g16757g5617g5831g712g19610g6116g1114g4557g1237g1006g10301g8981g451g17176g18341g8981g451
g1461g5699g8981g11352g1006g2165g712g1260g2282g1114g1237g1006g1881g18108g12661g10714g2656g6523g2058g11352g2163g14033g712g6564g1998g2656g6524g15904g4448g2904g11352g256g6980g6466——g1461g5699——
g1927g12586——g6523g2058g257g11352g1237g1006g12661g10714g16311g1927g7053g7708g712g1852g19766g6564g2331g1237g1006g12466g1117g2159g712g5122g2173g20050g4470g6116g2163g452
第三节 组织的业务处理循环
g980g451g13464g13467g11352g1128g3835g1006g2165g3800g10714g5502g10627
g2490g980g12193g7053g8873g7171g17902g17819g1006g2165g3800g10714g5502g10627g15925g18339g13464g13467g11352g1006g2165g8975g2172g452g1006g2165g5502g10627g6365g5827g1375g4570g1237g1006g8975g2172g2010g1038
g13475g14841g8975g2172g11352g3247g1022g980g14336g5502g10627g452
g7081g709g6922g1849g5502g10627 g7171g6363g2533g1866g1194g1039g1319g6564g1391g17147g10301g2656g7393g2165g5194g6922g2474g11468g1863g17146g8466g7389g1863g11352g1119g1226g727
g7082g709g6915g1998g5502g10627 g7171g6363g1186g1866g1194g1039g1319g14731g2474g17147g10301g2656g7393g2165g5194g13479g12651g11468g1863g1550g2165g7389g1863g11352g1119g1226g727
g7083g709g10995g1147g5502g10627 g7171g6363g4570g17176g9316g17728g2476g1038g17147g10301g2656g7393g2165g11468g1863g11352g1119g1226g727
g7084g709g17142g2165g5502g10627 g7171g6363g17153g13634g2656g12661g10714g2265g6336g10628g18341g3324g1881g11352g17176g18341g11468g1863g11352g1119g1226g452
g980g1022g1006g2165g3800g10714g5502g10627g2265g2559g980g1022g6122g980g1022g1209g990g11352g5224g11004g13007g13491g452g8611g1022g5224g11004g13007g13491g3800g10714g17935g17765g990g11468g1863g11352g1144
g7143g452g13464g13467g11352g6922g1849g5502g10627g17902g5132g2265g6336g20050g4470g16758g2345g11343g16772g451g5332g2469g12092g451g5224g6922g17146g8466g2656g19156g2818g6265g2590g12573g11352g5224g11004g13007g13491g452
g6915g1998g5502g10627g17902g5132g2265g6336g17885g6333g1391g5224g2842g451g16758g17153g451g17153g1092g451g5224g1196g17146g8466g2462g1335g18341g452g10995g1147g5502g10627g17902g5132g2265g6336g10995g1147g6523g2058
g2656g6265g2590g451g1147g2709g6116g7424g16757g12651g451g4396g17147g6523g2058g2656g17176g1147g12661g10714g12573g11352g5224g11004g13007g13491g452g13464g13467g11352g17142g2165g5502g10627g2265g6336g1863g1122g10628g18341
g12661g10714g2656g6523g2058g451g1550g2165g12661g10714g1209g2462g13856g5049g12131g2045g16757g2022g12661g10714g11352g5224g11004g13007g13491g452
g13464g13467g11352g1006g2165g3800g10714g5502g10627g8181g3423g17836g2265g6336g12544g1128g1022g5502g10627g252g252g17142g2165g6265g2590g5502g10627g452g17142g2165g6265g2590g5502g10627g993g7171g980g1022
g13475g14841g5502g10627g452g4439g1186g1866g1194g5502g10627g1025g14731g2474g1262g16757g2656g13475g14841g6980g6466g712g5194g4570g17837g1135g6980g6466g17839g15904g3800g10714g7481g1946g3803g17142g2165g6265g2590g452
g6365g10043g1856g16760g1262g16757g1946g2029g2058g4462g17142g2165g6265g2590g712g19668g16213g17839g15904g16780g3822g993g14033g11464g6521g1186g1144g7143g1025g5483g1998g11352g16757g1227g2656g16855g6984g2010g5417g452
g6252g7099g2656g17147g5077g6454g12651g7171g1016g1022g5132g16277g11352g1375g4388g712g17837g1135g8975g2172g7171g13464g13467g17142g2165g6265g2590g5502g10627g11352g980g18108g2010g452
g62g7708g1375g20g17g21g64g3g18341g15690g1856g2508g6922g1849g5502g10627g8981g12255g452g3
g32821g2522 g18341g15690g1856g2508g6922g1849g5502g10627g8981g12255g3282
g1120g451g1881g18108g6523g2058g17819g12255
g1262g16757g1461g5699g13007g13491g1025g7380g18337g16213g11352g7053g19766g2499g1209g16840g7171g4439g3324g13464g13467g1881g18108g6523g2058g17819g12255g1025g11352g1328g11004g452g1881g18108g6523g2058g17819g12255
g6363g1881g18108g16855g6523g2656g6363g4560g13464g13467g8975g2172g11352g15904g1038g17819g12255g452
g12661g10714g13785g6523g2058g12621g19610g2656g17828g1328g6164g19668g16213g11352g5468g3822g1461g5699g7481g14270g1262g16757g1461g5699g13007g13491g452g12661g10714g13785g1039g16213g13856g17143g1055g980g7171g1457
g12661g13856g17143g452g12661g10714g13785g5529g20047g1457g6264g13464g13467g11352g17176g9316g712g19462g8502g11435g11004g10301g7021g451g10995g1147g5627g7460g7021g11352g16835g11004g451g7092g7693g6466g11352g1461g11004g6205
g3835g451g8821g14033g1186g6116g7424g7380g1314g11352g1391g5224g2842g3800g17153g1092g10301g2709g451g6940g10587g1314g11352g5049g1166g1209g2462g1856g9994g1611g12375g12573g2499g14033g4560g14280g11352g6451g3845g452
g6523g2058g1457g16789g1114g12661g10714g6931g12586g2656g6363g1208g15999g8503g11842g17993g4444g452g3835g3423g13464g13467g1025g12661g10714g17840g12175g17828g1328g10628g3342g712g4557g2604g5049g11352g1022g1166
g11429g11575g7171g993g2499g14033g11352g452g3252g8504g712g12661g10714g13785g5529g20047g1393g17194g2520g12193g2520g7691g11352g6523g2058g6228g7427g7481g17155g5455g1866g1927g12586g2656g11458g7643g712g16280g14551g1866
g17139g7389g7380g13468g17143g1231g11352g8975g2172g452g6523g2058g2265g2559g11352g8975g2172g14551g3272g5468g5203g712g8616g3926g4396g17147g6980g18339g11352g13512g6357g451g10995g1147g2656g12661g10714g1025g10301g7021
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g13044g452
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g1038g1114g7138g11842g19394g20076g1209g2462g5353g17227g4557g4439g1216g11352g18337g16282g712g17143g1231g5529g20047g7138g11842g6363g4462g727g13792g1000g712g2604g5049g980g7098g4557g1194g1216g11352g13856g17143g14551
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g1881g18108g6523g2058g17836g6564g1525g1457g6357g17287g3827g11352g16772g5417g7481g6523g2058g17176g1147g712g2010g7524g13856g17143g11352g2010g18209g452g3921g11352g7003g1226g16772g5417g7171g6363g994g1144
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g5468g3822g5785g1929g991g712g18337g3809g7171g993g14033g18003g1825g11352g452g10714g16782g990g712g980g20045g1231g2165g2499g1209g15999g2010g2118g1209g1427g1122g1363g5049g1328g13856g14033g11468g1126g19400g14033
g11842g16760g452
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g4613g1262g7389g1192g13466g5049g1328g11352g2172g7438g452g5415g4396g17147g17728g12239g13485g1194g1216g1457g12661g7114g712g1191g5223g12661g10714g2604g1262g8892g5859g20576g6922g6980g18339g11352g1946g11842g5627g712
g3252g1038g20576g6922g16772g5417g7171g4570g4396g17147g16772g5417g994g1191g5223g12661g10714g2604g1457g12661g11352g17147g10301g8616g17751g11352g3534g11796g452
g708g1120g709g1262g16757g13856g14033g11352g2010g12175
g13856g17143g2010g12175g7171g5468g18337g16213g11352g712g4439g1363g1231g1321g1022g1166g6122g18108g19388g18129g7092g8873g6523g2058g994g1866g13475g14841g11468g1863g11352g1262g16757g16772g5417g452g17841g2465
g17837g980g2419g2029g5132g16277g11352g980g1022g1375g4388g7171g4570g1262g16757g2656g17142g2165g13856g17143g6492g7447g13485g2528g980g1022g1166g6122g2528g980g18108g19388g452g1262g16757g2656g17142g2165g13856g17143
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g11352g452g32821g2523g1025g11352g13464g13467g13479g7512g3282g16840g7138g1114g17837g7691g980g12193g4445g6502g452
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g1025g712g17143g1231g17902g5132g15999g2010g18209g13485g5049g1328g2173g10714g6122g13785g18108g19388g1039g12661g452
g32821g2523g4649g12046g1114g17902g5132g2533g1262g16757g1039g12661g8731g6265g11352g1972g1022g8503g5347g13856g1313g452g20056g12651g13856g14033g2265g6336g15999g12661g10714g13785g11004g1122g16757g2022
g2656g6523g2058g13464g13467g11352g13475g14841g20056g12651g451g17176g7424g6915g1998g20056g12651g1209g2462g11468g1863g20056g8991g2656g2010g7524g11352g1946g3803g452g12258g2165g12621g2022g13856g14033g1039g16213g7171g1863
g1122g6265g12258g12661g10714g2656g4557g13464g13467g7389g18337g3835g12258g2165g5445g2721g11352g1144g7143g2010g7524g452g1262g16757g13475g10714g11429g11575g1262g16757g18108g19388g11352g7097g5132g17828g1328g13856g14033g712
g1375g3926g8731g5647g14279g5647g2010g12879g17146g2656g1946g3803g17142g2165g6265g15932g452
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g6922g17146g8466g2656g4396g17147g452g1038g1114g1262g16757g2656g13475g14841g2010g12175g712g17837g1135g17176g1147g11352g16772g5417g11013g1262g16757g1039g12661g1457g12661g452g3324g17142g2165g1039g12661g1055g991g7171
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g17143g452g17837g1135g5224g6922g8466g20045g11352g6922g2474g7171g11013g1998g13447g11429g12661g712g1998g13447g1075g4557g17142g2165g1039g12661g17139g17143g452g1998g13447g11352g1262g16757g17143g1231g17902g17819g5224g6922
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g1231g712g1523g16772g10628g18341g15932g12046g4570g6922g2052g11352g17176g18341g1144g13485g1998g13447g712g17837g1120g13785g11468g6281g9052g452
g708g989g709g1881g18108g4469g16757g13856g14033
g1998g1122g4557g3835g1856g2508g1881g18108g6523g2058g11352g5529g16213g5627g2656g3809g7446g5627g11352g16760g16794g712g1363g5483g1881g18108g4469g16757g1328g1038g4557g6164g7389g1866g1194g11352g1881g18108
g6523g2058g11352g6523g2058g13792g2469g4649g17227g7481g452g1881g18108g4469g16757g17139g17143g11429g6523g2656g16792g1284g994g13464g13467g11352g6931g12586g2656g12255g5219g11468g12538g2524g11352g12255g5242g452
g1881g18108g4469g16757g7171g13464g13467g1881g18108g10432g12447g11352g16792g1284g8975g2172g452g1881g18108g4469g16757g13856g14033g18108g19388g11352g13464g13467g13435g2047g5224g5415g17287g3827g20652g712g1209g1363
g1866g14033g3827g10432g12447g3332g17828g1328g452g32821g2523g4570g1881g18108g6523g2058g1039g12661g5414g1122g2115g5647g13475g10714g11352g13435g2047g452g4625g12661g17819g2447g3835g3822g6980g1881g18108g4469
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g32821g2523 g13464g13467g13479g7512g3282
第四节 信息技术与会计工作
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g17165g11004
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g12879g17146
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g708g980g709g13464g13467g4462g1313
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g16757g12651g7438g5224g11004g3324g13464g13467g11352g2520g1022g18108g19388g1025g17246g7481g17246g7234g17953g712g17246g7481g17246g18337g16213g712g13464g13467g1025g1461g5699g13007g13491g13856g14033g11352g4462g1313g2476g5483
g7097g11422g18337g16213g452g3252g1038g16757g12651g7438g5224g11004g1867g7389g1144g2461g13856g14033g712g1000g16757g12651g7438g13007g13491g11352g20056g12651g17246g7481g17246g3835g712g6564g2331g13464g13467g1025g11352g1461
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g708g1120g709g13856g14033g999g19388g2282
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g1461g5699g13007g13491g18108g19388g17246g3835g712g13856g14033g4613g2499g14033g17246g999g1006g452
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g7643g1946g13485g6980g6466g1144g6454g6564g1391g1114g980g1022g17902g11004g11352g13479g7512g1319g13007g712g3252g8504g9052g19512g1114g2520g7053g3324 EDI g1144g7143g1025g11352g7126g17161g11352g451g7143
g19181g11352g1207g11733g4557g10043g13046g5353g452
g19658g2818g2842g11352g16757g12651g7438g13007g13491g994g2346g1039g11352g16757g12651g7438g13007g13491g11352 EDI g17842g6521g9052g19512g1114g13452g990g3800g10714g712g1813g16780g1972g1058g7171g11648
g19400g11352g17839g17147g16758g17147g2345g11352g4445g6502g2656g3800g10714g712g1431g17839g1114g5567g17907g2465g5224g16025g17828g452g2346g1039g17836g2499g1209g11004 EDI g7481g13485g19658g2818g2842g6564g1391
g2469g12092g452g3324g7588g1135g5785g1929g991g712g19658g2818g2842g2499g14033g11004g11017g4388g17176g18341g17728g17146g708EFTg709g2533g2346g1039g11352g17146g6155g1196g8466g452g6164g7389g17837g1135g712
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g708g989g709g16757g12651g7438g19610g6116g2058g17908
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g19181g16835g701
g32821g2528 g11017g4388g6980g6466g1144g6454g708EDIg709
g32821g2529 g11017g4388g6980g6466g1144g6454g3324g18341g15713g1025g11352g5224g11004
g10995g1147g8975g2172g11352g9316g6980g6466g14270g2172g2282g4557g1122 CIM g7171g5529g16213g11352g712g3252g8504g7438g3132g2499g16847g7477g5430g11733g2656g6207g6563g6228g7427g7171g1863g19202
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g17837g1135g7477g5430g12538g2507g2656g9052g17165g2709g990g5132g16277g11352UPCg7477g5430g11733g12879g1296g452g7477g5430g11733g3324g5049g2390g11004g2709g1025g2656g3324g9052g17165g2709g1025g980g7691
g5132g16277g712g4439g1363g5483g16757g12651g7438g6122g13785g7438g3132g1166g14033g3827g16794g2047g2419g7021g451g3800g10714g1461g5699g712g5194g1000g3324g1231g1321g5529g16213g11352g7114g1517g5332g3999g17828g15904
g12255g5219g452
g708g3247g709g11017g4388g17176g18341g17728g17146
g11017g4388g17176g18341g17728g17146g708EFTg709g13007g13491g7171g980g1022g1196g8466g13007g13491g712g4439g11352g3800g10714g2656g17902g1461g17819g12255g1039g16213g6122g13785g1852g18108g18129g7171g11017
g4388g2282g452EFT g13007g13491g7693g6466g11004g6155g6363g1208g6564g1391g13464g13467g1055g19400g11352g11017g4388g17828g2172g452g19146g15904g2499g1209g994g1861g11004g11352 EDI g5224g11004g11464g6521
g13864g13007g452
g19146g15904g2656g18341g15713g15904g1006g1363g11004g13864g1660g11017g1461g708Fedwireg709g451g2528g1006g19146g15904g12092g6466g1144g6454g6915g1196g13007g13491g708CHIPSg709g712g1209
g2462g14270g2172g12092g6466g1144g6454g6915g1196g13007g13491g708CHAPSg709g452g13864g1660g11017g1461g7171g980g1022g11017g4388g6915g1196g2656g1144g6454g11352g13007g13491g452g3324g13666g3281g13864g18042
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g18341g15713g7438g7512g19400g19762g13666g3281g19146g15904g11352g13666g1815g6915g1196g9177g12651g11352g14270g2172g9177g12651g13007g13491g452CHAPS g11004g1122g14533g19237g17176g18341g1144g6454g11352g5415g7097
g13479g12651g712g1039g16213g11013g14533g3281g3835g3423g9177g12651g19146g15904g2656g14533g7696g1860g19146g15904g1363g11004g452
第五节 会计信息系统的基本概念
g980g451g6980g6466g451g1461g5699g451g11705g16794
g6980g6466g451g1461g5699g451g11705g16794g12573g16801g8731g11013g7481g5062g1049g712g3324g17819g2447g5468g19283g980g8585g7114g19400g18336g712g1166g1216g5194g993g7138g11842g2318g2010g6980g6466g451
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g1216g5332g3999g18337g7044g16760g16794g6980g6466g451g1461g5699g451g11705g16794g11352g7424g17148g452
g708g980g709g6980g6466
g6980g6466g7171g1166g1216g11004g12538g2507g2282g11352g7053g8873g4557g10628g4466g1002g11040g11352g16772g5417g452g6980g6466g15932g12046g11352g7171g4470g16278g1119g4466g712g7171g980g12193g11507g4466g4396
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g708g1120g709g1461g5699
1g451g4462g1053
g5415g1182g12050g1262g1461g5699g7092g3800g993g3324g712g9994g13792g11013g1122g11752g12362g11458g11352g2656g16294g5242g993g2528g712g4557g1461g5699g11352g10714g16311g2656g16311g18334g993g4625g11468g2528g726
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g1122g1927g12586g7053g7708g11352g7411g5465g6122g16792g1227g11352g3818g11040g2062g9620g452
g3324g1461g5699g6228g7427g5224g11004g20058g3507g712g980g14336g16760g1038g726g1461g5699g7171g13475g17819g2164g5049g451g1867g7389g980g4462g2559g1053g11352g451g4557g1927g12586g7389g1227g1552g11352
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g1053g11352g712g6521g6922g13785g11705g17959g25656%g257g7171g15932g12046g4470g16278g4466g1319g5364g989g11352g5483g12092g10587g17837g980g4658g5627g1552g452g3252g8504g712g256g5364g989g5483g2052g17885
g12092 56%g257g993g1177g1177g7389g6980g6466g712g7368g18337g16213g11352g7171g13485g6980g6466g1209g16311g18334g712g1186g13792g1363g6521g6922g13785g5483g2052g1114g4470g16278g4466g1319g5364g989g11352
g5483g12092g10587g1461g5699g452g14521g1889g2164g980g7477g1461g5699g256g5483g12092g10587g3835g112240%g2375g2499g5415g17885g4008g2604g257g712g2029g13520g2524g1209g990g1016g7477g1461g5699g1055g2530
g2499g1209g5483g1998g980g7477g6289g16949g12255g5242g7368g20652g11352g1461g5699g256g5364g989g5415g17885g4008g2604g257g452g11013g8504g2499g16277g712g6980g6466g2656g1461g5699g7171g4506g993g2499g2010g11352g712
g13792g1461g5699g1055g19400g11352g13864g13007g2460g2499g1209g5483g2052g6289g16949g4630g8437g7368g20652g11352g1461g5699g452g1186g1025g2499g1209g11487g1998g712g3926g7536g4570g6980g6466g11487g1328g2419g7021g712
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g6228g7427g4557g1461g5699g17839g15904g17839g980g8505g11352g2164g5049g3800g10714g712g5483g2052g993g2528g6289g16949g4630g8437g11352g1461g5699g7481g17753g2173g4448g6116g993g2528g4630g8437g11352g1927g12586g452
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g3835g7053g1427g1114g1461g5699g11352g1144g8981g452
2g451g1461g5699g11352g10317g5461
g1186g1461g5699g12050g1262g1237g1006g11352g5224g11004g16294g5242g2010g7524g712g1461g5699g1867g7389g1209g991g10317g5461g452
g7081g709g1119g4466g5627
g311g1119g4466g7171g1461g5699g11352g12544g980g2656g3534g7424g11352g5627g17148g452g993g12538g2524g1119g4466g11352g1461g5699g993g1177g8821g7389g1227g1552g712g13792g1000g2499g14033g6116g1038g17139
g1552g452
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g5627g451g1946g11842g5627g451g12946g11842g5627g2656g4470g16278g5627g12573g452
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g7083g709g6205g6967g5627
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g5699g1186g6117g14053g4388g18336g6285g2447g452g11468g2465g10301g17148g11352g1144g6454g4613g7171g19658g2656g452
g312g1461g5699g11352g2010g1151g8821g7389g11464g6521g11352g6451g3845g712g1306g2499g14033g17908g6116g19400g6521g11352g6451g3845g452
g313g1461g5699g2010g1151g11352g19762g19658g2656g5627g17908g6116g1461g5699g2010g1151g11352g3809g7446g5627g452g3926g726g6117g2590g16797g1332g9052g5699g726g6117g993g3845g1332g5483g712g1332g5483
g6117g1075g5483g712g1332g5483g6117g3845g712g6117g993g3845g1332g1075g993g5483g452
g314g1461g5699g11352g2010g1151g5627g7389g2045g1122g1461g5699g6116g1038g1237g1006g11352g980g12193g17176g9316g452
g7086g709g3698g1552g5627
g311g11004g1122g7588g12193g11458g11352g11352g1461g5699g712g19555g11540g7114g19400g11352g6524g12239g2499g14033g1227g1552g13803g4625g452g1306g4557g1122g2490g980g12193g11458g11352g2499g14033g2460g7186g12046
g1998g11004g17896g452
g312g1461g5699g11352g3698g1552g3324g18339g2476g11352g3534g11796g990g2499g14033g1147g10995g17148g2476g712g3324g12227g13059g11352g3534g11796g990g2499g14033g1147g10995g20146g17303g452
g313g1461g5699g3698g1552g5627g2656g1889g10995g5627g712g1363g6117g1216g14033g2476g5235g1038g4465g712g3324g1461g5699g5235g2709g1025g6564g9872g7389g11004g11352g1461g5699g452
g7087g709g17728g6454g5627
g311g4443g4461g7171g11013g10301g17148g451g14033g18339g2462g1461g5699g989g3835g16213g13044g7512g6116g708g10245g3252g7043g3386 E=mc2 g10714g16782g16760g1038g4443g4461g7171g11013g14033g18339
g2656g1461g5699g7512g6116g709g452g989g13785g11352g13864g13007g5430g6116g989g1313g980g1319g712g1126g11468g993g14033g2010g2118g452
g312g10301g17148g451g14033g9316g451g1461g5699g2499g1209g11468g1126g17728g2282g452
g7389g14033g9316g451g7389g10301g17148g4613g14033g6454g2474g1461g5699g452g3926g726g2469g10628g8845g11012g452g1461g5699g1075g14033g17728g2282g1038g10301g17148g2656g14033g9316g452g3926g726g13941g5078
g6249g17176g452
g313g1461g5699g1227g1552g11352g1016g12193g15925g18339g7053g8873g726
g980g12193g7171g6365g6164g14469g11352g12050g1262g5529g16213g2183g2172g18339g7481g16757g12651g726
V=C+P
V—g1461g5699g1147g2709g11352g1227g1552
C—g10995g1147g16825g1461g5699g6164g14469g6116g7424
P—g2045g9082
g2490g980g12193g7171g15925g18339g1363g11004g6940g7536g11352g7053g8873g712g2375g1461g5699g11352g1227g1552g7171g3324g1927g12586g17819g12255g1025g11004g1114g16825g1461g5699g6164g3698g2164g11352g6922g11422
g1955g2447g14731g2474g1461g5699g6164g14469g17165g11004g452
P=POPTg713g283Pi/n (I=1~n)
POPT——g7380g1260g7053g7708g11352g6922g11422
Pi——g7588g1022g7053g7708g11352g6922g11422
g708g989g709g11705g16794
g19555g11540g1166g1216g4557g1461g5699g16760g16794g11352g17892g9188g2164g9157g712g7389g1863g11705g16794g11352g8022g5577g1209g2462g11705g16794g994g1461g5699g11352g1863g13007g19394g20076g8503g3324g5353g17227
g17246g7481g17246g3822g11352g16764g16782g2656g5617g13783g452g1186g1461g5699g6228g7427g5224g11004g11352g16294g5242g7481g11487g712g11705g16794g7171g1209g2520g12193g7053g5347g4570g980g1022g6122g3822g1022g1461g5699
g1863g13864g3324g980g17227g11352g1461g5699g13479g7512g712g7171g4557g4470g16278g1002g11040g16280g5471g5627g11352g5647g13479g452g4439g7171g4557g2528g12879g1461g5699g11352g12227g13059g712g7171g1038g7389g2173g1122
g4466g10628g7588g12193g10317g4462g11352g11458g11352g13792g6289g16949g2282g2656g980g14336g2282g1114g11352g1461g5699g452g3252g8504g712g1461g5699g7171g11705g16794g11352g2419g7021g712g13792g11705g16794g7171g4557g1461
g5699g11352g7368g20652g980g13435g11352g6289g16949g712g17837g12193g6289g16949g2499g1209g3324g1461g5699g13007g13491g10627g3671g1025g17902g17819g4559g6226g2520g1461g5699g1055g19400g11352g13864g13007g4448g6116g452g11013
g8504g1075g2499g1209g11487g1998g712g11705g16794g11352g1147g10995g19668g16213g14270g11013g3332g14731g2474g1461g5699g452
g1120g451g1461g5699g13007g13491
g708g980g709g13007g13491
g1461g5699g13007g13491g20330g1820g7171g980g1022g13007g13491g452g13007g13491g7171g1038g1114g4466g10628g7588g12193g11458g11352g712g11013g11468g1126g1328g11004g2656g11468g1126g1393g17194g11352g14521g5190g13464
g6116g18108g2010g6365g10043g980g4462g11352g16280g2029g6122g13479g7512g13479g2524g6116g11352g712g1867g7389g10317g4462g2163g14033g11352g7389g7438g6984g1319g712g13792g1000g17837g1022g13007g13491g2460g7171g4439g6164
g1186g4658g11352g7368g3835g13007g13491g11352g13464g6116g18108g2010g452g13007g13491g5647g7171g4396g3324g1122g980g4462g11352g10627g3671g1055g1025g712g2318g2010g13007g13491g1881g3818g18108g11352g7171g13007g13491g11352
g17805g11040g712g13007g13491g994g10627g3671g11352g1328g11004g9869g6122g2520g4388g13007g13491g1055g19400g11352g17842g6521g9869g12228g1038g6521g2487g452
g11013g16825g4462g1053g2499g1209g5483g1998g13007g13491g11352g980g1135g18337g16213g4658g5627g726g13007g13491g1867g7389g11458g7643g727g13007g13491g1867g7389g10317g4462g11352g2163g14033g727g13007g13491g1867
g7389g980g4462g11352g13479g7512g712g4439g11013g14521g5190g18108g2010g2462g1866g11468g1126g1863g13007g7512g6116g712g1866g1025g17767g1849g451g3800g10714g451g17767g1998g451g2465g20316g2656g6523g2058g7171g980
g14336g13007g13491g18129g1867g7389g11352g3534g7424g16213g13044g727g13007g13491g1867g7389g17805g11040g712g5194g1209g8504g4570g16825g13007g13491g994g1866g1194g11352g13007g13491g2462g13007g13491g3818g18108g11468g2318g2047g727
g13007g13491g7171g980g1022g11468g4557g11352g8022g5577g712g1866g1881g18108g17836g7389g4388g13007g13491g712g13792g4439g2460g7171g6164g1186g4658g11352g7368g3835g11352g13007g13491g11352g4388g13007g13491g452g4388g13007
g13491g994g13007g13491g980g7691g1867g7389g2520g14270g11352g11458g7643g451g17805g11040g2656g13464g6116g18108g2010g12573g727g13007g13491g3800g1122g10317g4462g11352g10627g3671g1055g991g712g7693g6466g13007g13491g994
g10627g3671g11352g1863g13007g2499g4570g13007g13491g2022g2010g1038g19393g13007g13491g2656g5332g13007g13491g712g19393g13007g13491g8821g7389g994g10627g3671g1055g19400g11352g10301g17148g451g14033g18339g2656g1461g5699g1144
g6454g1863g13007g712g3252g8504g993g2475g10627g3671g11352g5445g2721g712g13792g5332g13007g13491g7171g994g10627g3671g17839g15904g11540g10301g17148g451g14033g18339g2656g1461g5699g1144g6454g712g5194g3324g1144g6454
g1025g993g7041g3332g14270g16855g14422g451g14270g17878g5224g11352g13007g13491g452g3926g726g1237g1006g980g14336g7481g16840g7171g980g1022g5332g13007g13491g712g4439g5529g20047g1039g2172g17878g5224g10627g3671g11352
g2476g2282g712g6177g7389g2499g14033g3324g7097g17247g9620g9884g11352g5078g3342g12466g1117g1025g10995g4396g452
g708g1120g709g1461g5699g13007g13491g2462g1866g11458g7643
g1328g1038g13007g13491g11352g980g12193g712g1461g5699g13007g13491g2528g7691g1867g7389g980g14336g13007g13491g1861g7389g11352g18039g1135g4658g5627g712g5194g17183g1116g4439g1216g1867g1319g11352g1881g4493g712
g3252g8504g712g2499g1209g4570g1461g5699g13007g13491g4462g1053g1038g726g1461g5699g13007g13491g7171g1209g1461g5699g3534g11796g16786g7057g1038g3534g7424g17828g15904g10627g3671g712g11013g1166g451g1461g5699g6228
g7427g16786g3803g451g17828g15904g16280g12255g13464g6116g11352g712g17902g17819g1461g5699g3800g10714g712g17753g2173g1237g1006g17839g15904g2520g20045g1927g12586g11352g13007g13491g452g1866g1025g712g1166g993g1177g7171
g1461g5699g13007g13491g1025g11352g13464g6116g1815g13044g1055g980g712g13792g1000g7171g12461g3324g13007g13491g1055g3818g4557g1461g5699g13007g13491g17839g15904g12661g10714g5194g2045g11004g1461g5699g13007g13491g6564g1391
g11352g1461g5699g17839g15904g1927g12586g11352g1461g5699g13007g13491g11352g1363g11004g13785g727g1461g5699g6228g7427g16786g3803g6365g10043g980g4462g11352g13479g7512g19610g6116g1038g7438g3132g13007g13491g2530g712g6564
g1391g1114g1237g1006g1461g5699g13007g13491g17828g15904g11352g10301g10714g10627g3671g727g17828g15904g16280g12255g1039g16213g16280g4462g1114g1461g5699g13007g13491g7424g17535g11352g17828g15904g16280g2029g712g5194g11004g7481
g7138g11842g1166g994g1461g5699g6228g7427g16786g3803g1055g19400g11352g1863g13007g712g3926g712g4557g13007g13491g11352g6523g2058g2656g1363g11004g16280g2029g451g4445g1852g5627g6526g7057g451g4557g13007g13491g11352
g16787g19394g7447g19492g12573g12573g712g10317g2047g7171g13485g1116g6164g7389g1461g5699g13007g13491g11352g1363g11004g13785g980g1135g1363g11004g1461g5699g13007g13491g7114g5224g1861g2528g17993g4444g11352g16280g2029g452
g1461g5699g13007g13491g11352g11458g7643g7171g2533g1461g5699g13007g13491g11352g1363g11004g13785g708g11004g6155g709g6564g1391g4557g1927g12586g7389g11004g11352g1461g5699g452
g2528g7114g712g1461g5699g13007g13491g17836g1867g7389g1209g991g4658g5627g726
1g451g5332g6930g5627g452g6164g16871g5332g6930g5627g7171g6363g1461g5699g13007g13491g994g3818g11040g1055g19400g7389g11540g1461g5699g451g10301g17148g6122g14033g18339g11352g1144g6454g1863g13007g712
g4557g3818g18108g10627g3671g2476g2282g1867g7389g980g4462g11352g17878g5224g14033g2159g452
2g451g13007g13491g11352g19610g6116g5627g2462g1461g5699g11352g19610g6116g5627g452g1237g1006g1461g5699g13007g13491g11013g16780g3822g4388g13007g13491g13464g6116g712g8611g1022g4388g13007g13491g4448g6116
g2520g14270g10317g4462g11352g2163g14033g712g1306g7171g7393g1186g1461g5699g13007g13491g1038g1461g5699g1363g11004g13785g7393g2165g11352g5647g11458g7643g712g3252g8504g1461g5699g13007g13491g7171g980g1022g6984g1319g712
g1867g7389g13007g13491g19610g6116g5627g2656g1461g5699g19610g6116g5627g452g13007g13491g19610g6116g5627g7389g1128g1022g4630g8437g726g11840g1226g19610g6116g712g17731g1226g19610g6116g712g6980g6466g2656g1461g5699
g19610g6116g712g12661g10714g451g6228g7427g2656g10995g1147g12573g2163g14033g19610g6116g712g1166g2656g13464g13467g7438g7512g11352g19610g6116g452
3g451g1166g252g7438g2339g1328g5627g452g1461g5699g13007g13491g7171g980g1022g256g1166g252g7438g2339g1328g257g13007g13491g712g2375g1461g5699g13007g13491g1025g1166g994g7438g3132g5529g20047
g11468g1126g4506g2011g2339g1328g451g11468g1126g17878g5415g18209g2524g6177g14033g2469g6393g2520g14270g11352g1328g11004g712g5585g16282g1114g1231g1321g980g7053g712g1461g5699g13007g13491g11352g11458g7643g4613g993
g14033g5468g3921g3332g4466g10628g452g17837g7171g1461g5699g13007g13491g11352g18337g16213g10317g9869g1055g980g712g1075g7171g1461g5699g13007g13491g5224g11004g990g11352g19602g9869g1055g980g452
g708g989g709g1461g5699g13007g13491g11352g3534g7424g2163g14033
g1461g5699g13007g13491g16213g1038g1461g5699g1363g11004g13785g6564g1391g4557g1927g12586g7389g11004g11352g1461g5699g712g3252g8504g1866g3534g7424g2163g14033g4613g7171g17839g15904g1461g5699g3800g10714g452
g1867g1319g16840g7481g2265g6336g1461g5699/g6980g6466g18331g19610g451g1461g5699/g6980g6466g17728g6454g2656g10995g6116g451g1461g5699/g6980g6466g1268g17767g2656g1144g6454g451g1461g5699/g6980g6466g4396
g1660g451g1461g5699/g6980g6466g13512g6264g451g1461g5699/g6980g6466g7828g13046g2656g2010g7524g12573g2163g14033g452
g3324g4466g19481g10995g8975g1025g712g1461g5699g13007g13491g18331g19610g7481g14270g1237g1006g1881g18108g2656g3818g11040g10627g3671g1025g2520g20045g8975g2172g708g6122g2520g12879g1119g1226g2469g10995g709
g6164g1147g10995g11352g1461g5699g712g17902g17819g1461g5699g3800g10714g712g1038g1461g5699g11004g6155g708g2265g6336g1237g1006g1881g18108g1461g5699g11004g6155g2656g1237g1006g3818g18108g1461g5699g11004g6155g709
g6564g1391g6164g19668g11352g1461g5699g712g13792g17837g980g17819g12255g11013g1461g5699g12661g10714g1166g2604g17839g15904g6523g2058g451g11429g11575g2656g2339g16855g452
g989g451g1262g16757g1461g5699g2656g1262g16757g1461g5699g13007g13491
g708g980g709g1262g16757g6980g6466g2656g1262g16757g1461g5699
1g451g4462g1053
g1262g16757g6980g6466g7171g6922g19610g451g16772g5417g11352g1262g16757g1006g2165g1025g6164g7389g1119g10301g4466g1319g4658g5627g11352g4658g5627g1552g452g1375g3926g712g1262g16757g1985g16789g451g1262
g16757g17146g12819g451g1262g16757g6265g15932g12573g18129g7171g1262g16757g1006g2165g1025g11352g4466g1319g452g4439g1216g11352g4658g5627g2656g4658g5627g1552g18129g7171g1262g16757g6980g6466g452
g1262g16757g1461g5699g7171g6363g3324g1262g16757g12661g10714g2656g1262g16757g1927g12586g2010g7524g5049g1328g1025g19668g16213g11352g2520g20045g1262g16757g6980g6466g712g2265g6336g17176g1147g2656g17139g1550
g1461g5699g451g10995g1147g17165g11004g2656g6116g7424g1461g5699g1209g2462g7389g1863g2045g9082g4466g10628g2656g2010g18209g11352g1461g5699g12573g712g4439g1216g18129g7171g4557g1262g16757g6980g6466g17839g980g8505
g2164g5049g3800g10714g2530g5483g2052g11352g4557g1262g16757g12661g10714g2656g1927g12586g2010g7524g7389g1227g1552g11352g1461g5699g452
g7424g1082g3324g1209g2530g2520g12468g1025g712g4557g1262g16757g6980g6466g2656g1262g16757g1461g5699g993g2164g1209g2318g2010g712g5132g13491g12228g1038g1262g16757g1461g5699g452
2g451g1262g16757g1461g5699g11352g10317g9869
g7081g709g6980g18339g3835g451g12193g12879g3822g451g7481g9316g5203
g1262g16757g5049g1328g19668g4557g10995g1147g13475g14841g17819g12255g17839g15904g17842g13505g451g13007g13491g451g13520g2524g11352g2465g7156g2656g11429g11575g712g13792g1262g16757g1461g5699g8503g7171g3324g990
g17860g2465g7156g2656g11429g11575g5049g1328g1025g6164g18331g19610g451g2164g5049g451g1363g11004g11352g1227g1552g6980g6466g712g4439g1972g1058g9053g2462g2052g1237g1006g11352g6164g7389g1006g2165g2656g12661g10714
g8975g2172g452g1262g16757g1461g5699g1867g7389g1461g5699g18339g3835g451g12193g12879g3822g451g7481g9316g5203g11352g10317g9869g452
g7082g709g13520g2524g5627
g1262g16757g1461g5699g11004g17147g5077g11352g5430g5347g712g13520g2524g2465g7156g1114g10995g1147g2656g13475g14841g5049g1328g1025g11352g13475g14841g8975g2172g712g2465g7156g1881g4493g9053g2462g1391g1147
g19156g11352g8611g1022g10627g14422g451g1237g1006g11352g8611g1022g18108g19388g2656g8611g1022g13856g5049g452g3252g8504g1262g16757g1461g5699g5132g2465g7156g1237g1006g11352g13520g2524g17828g17728g10378g1929g452
g7083g709g13479g7512g2656g3800g10714g17935g17765g11352g3809g7446g5627
g11013g1122g1262g16757g1461g5699g13007g13491g1867g1319g3332g2465g7156g1114g17176g1147g451g17139g1550g451g6164g7389g13785g7447g11422g451g6116g7424g2656g6451g11422g12573g7053g19766g11352g1461g5699g712
g17837g1135g1461g5699g19400g7389g2325g2010g4506g2011g11352g1863g13007g712g4439g1216g11352g3698g1955g2588g13605g10378g13479g7512g1126g11468g5445g2721g712g1000g19668g16213g3999g13468g1457g6357g5191g15925g1863g13007g712
g17837g1363g1262g16757g1461g5699g11352g13479g7512g2656g3800g10714g17935g17765g2476g5483g17751g1038g3809g7446g452
g7084g709g4470g16278g451g11507g4466g451g1856g1813g5627
g1262g16757g1461g5699g5224g4470g16278g11507g4466g3332g2465g7156g13475g8994g8975g2172g1025g11352g1227g1552g1461g5699g712g13489g4557g993g1813g16780g5336g15406g1328g1563g1209g14957g20587g1262g16757g11004
g6155g2656g6931g5232g18108g19388g452
g7085g709g1852g19766g451g4448g6984g2656g980g14280g5627
g1262g16757g1461g5699g5224g1852g19766g451g4448g6984g451g1946g11842g3332g2465g7156g13475g8994g8975g2172g1025g11352g1227g1552g1461g5699g712g993g1813g16780g1998g10628g5058g19181g2656g16835g6265g712
g2554g2029g4570g3845g2447g4439g11352g18337g16213g1328g11004g452
g7086g709g4445g1852g451g2499g19764g5627
g1262g16757g1461g5699g1852g19766g3332g2465g7156g1114g1237g1006g17142g2165g10378g1929g2656g1237g1006g994g2520g7053g19766g17142g2165g1863g13007g11352g18337g16213g1461g5699g712g3252g8504g1262g16757g1461
g5699g993g14033g2475g2052g11784g3363g451g8856g19718g2656g1014g3845g712g7389g5468g5390g11352g4445g1852g5627g451g2499g19764g5627g6523g2058g16213g8726g452
g7087g709g3800g10714g11352g2462g7114g5627
g1038g1114g4466g10628g4557g13475g8994g8975g2172g11352g7389g6940g6523g2058g2656g11429g11575g712g1262g16757g1461g5699g5224g2462g7114g2465g7156g13475g8994g8975g2172g11352g10378g1929g2656g4396g3324g11352
g19394g20076g452g1375g3926g712g5224g2462g7114g4570g17176g18341g17828g2172g451g6116g7424g13803g17165g12573g1262g16757g1461g5699g2462g7114g2465g20316g13485g12661g10714g18108g19388g452
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g12197g4410g6228g7427g11352g2469g4649g712g13485g1262g16757g3800g10714g7053g8873g451g6175g8585g2656g6228g7427g5114g7481g1114g9157g2063g11352g5445g2721g712g1262g16757g1461g5699g3800g10714g6228g7427
g11352g2469g4649g13475g2394g1114g6175g5049g7053g5347g451g7438g7812g2282g7053g5347g2656g11017g4388g16757g12651g7438g7053g5347g989g1022g19466g8585g452
1g451g6175g5049g7053g5347
g3324g6175g5049g7053g5347g991g712g1262g16757g1166g2604g1209g13452g451g12520g451g12651g11436g12573g5049g1867g4448g6116g1262g16757g7692g12651g1025g6980g6466g11352g16772g5417g451g16757g12651g451g2010
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g7389g993g4581g1237g1006g1363g11004g6175g5049g3800g10714g7053g5347g452
2g451g7438g7812g2282g7053g5347
g3324g7438g7812g2282g7053g5347g991g712g1262g16757g1166g2604g1523g2173g12371g4392g7438g451g2357g10267g2010g12879g7438g451g7438g7812g5347g16757g12651g7438g2656g2058g15932g7438g12573g7438g3132g712
g11013g4439g1216g13464g6116g980g1022g13007g13491g712g4448g6116g3835g18108g2010g1262g16757g7692g12651g5049g1328g452g7438g7812g2282g7053g5347g1363g11004g2394g2502g17751g11713g712g5224g11004g19766g17751g4579g452
g6117g3281g1972g1058g8821g7389g13475g2394g17837g980g19466g8585g452
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g4570g11017g4388g16757g12651g7438g5353g1849g1262g16757g6980g6466g3800g10714g1025g712g1363g1262g16757g6980g6466g3800g10714g2469g10995g1114g17148g11352g2476g2282g452g4439g1363g1262g16757g7692g12651g5049
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g708g989g709g1262g16757g1461g5699g13007g13491g3534g7424g8022g5577
1g451g1262g16757g1461g5699g13007g13491g11352g4462g1053
g1262g16757g1461g5699g13007g13491g7171g980g1022g19766g2533g1227g1552g1461g5699g11352g1461g5699g13007g13491g712g7171g1186g4557g1237g1006g1025g11352g1227g1552g17828g2172g17839g15904g2465g7156g2656g11429
g11575g11352g16294g5242g6564g1998g1461g5699g19668g8726g11352g1461g5699g13007g13491g712g3252g8504g2499g1209g4570g1866g4462g1053g1038g726g2045g11004g1461g5699g6228g7427g4557g1262g16757g1461g5699g17839g15904g18331
g19610g451g4396g1660g2656g3800g10714g712g4448g6116g1262g16757g7692g12651g1231g2165g712g5194g14033g6564g1391g1038g17839g15904g1262g16757g12661g10714g451g2010g7524g451g1927g12586g6164g11004g11352g17753g2173g1461
g5699g11352g13007g13491g452g1866g13464g6116g16213g13044g1038g726g16757g12651g7438g11840g1226g451g6980g6466g7003g1226g451g1262g16757g1166g2604g2656g1262g16757g1461g5699g13007g13491g11352g17828g15904g16280g12255g712
g1866g7692g5527g18108g2010g7171g2163g14033g4448g3803g11352g1262g16757g17731g1226g452g3324g1461g5699g12050g1262g712g1237g1006g1262g16757g5049g1328g1025g5132g16280g11352g451g2499g1209g12255g5219g2282g11352g1231
g2165g4570g11013g1262g16757g1461g5699g13007g13491g3800g10714g712g2528g7114g1262g16757g1461g5699g13007g13491g17836g4570g17753g2173g1262g16757g1166g2604g4448g6116g1866g1194g12661g10714g994g1927g12586g1231g2165g452
2g451g1262g16757g1461g5699g13007g13491g11352g10317g9869
g7081g709g5234g3835g3809g7446g5627
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g7082g709g994g1237g1006g1866g1194g12661g10714g4388g13007g13491g7389g4506g2011g13864g13007
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g1391g7389g1863g13007g13491g712g1363g5483g13007g13491g3818g18108g6521g2487g17751g3809g7446g452
[g7708g1375 1.3]TCL g11345g4490g11017g1119g1006g18108g1209g256g17142g2165g12661g10714g1038g7692g5527g451g1209g1006g2165g8981g12255g1038g18337g9869g257g11352g8181g5347g2476g19773g712
g17902g17819g18341g15690K3g2842g1006g2010g19156g13007g13491g2656K3g17142g2165g12661g10714g13007g13491g11352g19610g6116g712g4466g10628g1114g17176g18341g6922g6915g1016g7477g13459g12661g10714g727g2164g17907
g1114g17176g18341g2620g17728g708g17176g18341g2620g17728g8616g1209g2081g2164g5567g111430g3837g709g2656g17142g2165g6265g15932g11352g10995g6116g708g17142g2165g6265g15932g11013g2419g7481g11352g8437g738812
g2507g6564g2081g20523g2507g709g727g4466g10628g10301g8981g451g1461g5699g8981g451g17176g18341g8981g11352g20652g5242g13491g980g712g3698g5390g1114g17891g7138g5242g712g1363g1119g2530g2465g20316g2476g6116
g17819g12255g6523g2058g6116g1038g2499g14033g452
g7083g709g11842g1457g1262g16757g1461g5699g11352g11507g4466g451g1856g1813g451g1852g19766g451g4448g6984g2656g4445g1852
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g1226g452
g7085g709g13007g13491g11352g5332g6930g5627
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第六节 会计信息系统体系结构的变迁
g1262g16757g1461g5699g13007g13491g11352g1319g13007g13479g7512g7171g6363g1262g16757g1461g5699g13007g13491g3324g3800g10714g1262g16757g6980g6466g7114g6164g18331g11004g11352g980g13007g2027g8505g20600g2656
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g708g1120g709g1262g16757g12197g11458g15932
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g1550g15932g1025g11352g17146g6155g15999g12228g1038g4466g17146g6155g708g8716g1049g5627g17146g6155g709g452
g708g989g709g1262g16757g5670g12573g5347
g1231g1321g1262g16757g1119g20045g5529g9994g15932g10628g1038g1227g1552g11352g3698g1955g2476g2172g712g13792g1227g1552g2499g2010g1038g989g12193g726g17176g1147g451g17139g1550g2656g6164g7389g13785g7447
g11422g452g3252g8504g712g1861g7389g1857g12193g2499g14033g11352g1262g16757g1119g20045g726
g17176g1147g11352g3698g2164
g17176g1147g11352g1955g4581
g17139g1550g11352g3698g2164
g17139g1550g11352g1955g4581
g6164g7389g13785g7447g11422g11352g3698g2164
g6164g7389g13785g7447g11422g11352g1955g4581
g17176g1147g11352g1325g20081g3324g1523g7053g708g5050g7053g709g712g3252g8504g17176g1147g11352g3698g2164g2465g7156g3324g1523g7053g712g1955g4581g2029g2465g7156g3324g17163g7053g452g17139g1550g11352
g1325g20081g3324g17163g7053g712g3252g8504g17139g1550g11352g3698g2164g2465g7156g3324g17163g7053g712g1955g4581g2029g2465g7156g3324g1523g7053g452g6164g7389g13785g7447g11422g11352g1325g20081g3324g17163g7053g712
g3252g8504g6164g7389g13785g7447g11422g11352g3698g2164g2465g7156g3324g17163g7053g712g1955g4581g2029g2465g7156g3324g1523g7053g452g13479g7536g7171g1857g12193g2499g14033g5627g3324g1523g17163g7053g6365g991g15932
g6164g12046g2010g5079g452
g1523g7053 g17163g7053
g708g5050g17805g11352g7477g11458g709 g708g2503g17805g11352g7477g11458g709
g17176g1147g11352g3698g2164 g17176g1147g11352g1955g4581
g17139g1550g11352g1955g4581 g17139g1550g11352g3698g2164
g6164g7389g13785g7447g11422g11352g1955g4581 g6164g7389g13785g7447g11422g11352g3698g2164
g1231g1321g1262g16757g1119g20045g14279g4581g1262g1147g10995g1016g12193g2530g7536g252g252g3324g990g15932g11352g5050g2503g2520g7389g980g12193g452
g17146g6155g5191g15925g7114g712g991g19766g11352g12573g5347g6116g12447g726
g17176g1147=g17139g1550+g6164g7389g13785g7447g11422
A=L+OE
g708g3247g709g1262g16757g5502g10627
g4557g3534g7424g1262g16757g5502g10627g11352g3250g20050g7389g2173g1122g3835g4490g1114g16311g1268g13491 AIS g11352g1319g13007g13479g7512g252g252g1075g4613g7171g4439g11352g6980g6466g2462g3800
g10714g12255g5219g11352g13479g7512g452
g3926g32821g25210g6164g12046g712g1262g16757g5502g10627g7171g980g13007g2027g20046g5219g8505g20600g452g17837g1135g8505g20600g7380g13468g10995g6116g17142g2165g6265g15932g452g1262g16757g5502g10627
g18337g3809g2469g10995g1122g8611g1022g6265g2590g7411g708g17902g5132g1038g980g5192g709g452g1262g16757g5502g10627g11352g3848g989g1022g8505g20600g19668g13803g17165g3835g18339g11352g7114g19400g2656g12946g2159g712
g5194g17155g12371g6984g1022g1262g16757g7411g19400g17842g13505g2469g10995g452g8505g206003g712g17819g17146g712g2469g10995g11352g20069g10587g2474g1927g1122g1006g2165g18339g2656g6164g16772g5417g11352g1262g16757g1119
g20045g11352g5627g17148g452g1375g3926g712g18039g1135g10628g18341g6922g6915g20069g13333g11352g1856g2508g5132g5132g8611g7097g4570g10628g18341g7097g16772g17146g6980g6466g17819g2052g10628g18341g2010g12879g17146g452g8505
g20600 4~9 g1177g3324g17142g2165g5192g5242g7423g2469g10995g980g8437g452g8505g20600 10g712g17728g3250g2010g5417g712g7171g2499g17885g11352g712g1177g2469g10995g3324g991g980g1022g1262g16757g7411
g19400g11352g5332g3999g452
g8505g206001 g16794g2047g6164g19668g16772g5417g11352g1144g7143g6122g1119g1226
g11458g7643g726g6922g19610g1461g5699g452g17902g5132g1209g994g1144g7143g6122g1119g1226g11468g1863g11352g2419g3999g1985g16789g5430g5347g6922g19610g452
g8505g206002 g16772g7097g16772g17146
g11458g7643g726g16794g2047g712g16792g1284g712g5219g7114g16772g5417g1144g7143g4557g1856g2508g1147g10995g11352g13475g8994g5445g2721g452g16772g5417g5430g5347g5224g7389
g2045g1122g4570g1866g17728g2052g17146g6155g1025g2447g452
g8505g206003 g1186g7097g16772g17146g17819g2052g2010g12879g17146
g11458g7643g726g4570g7097g16772g17146g1025g11352g1461g5699g17728g2052g2010g12879g17146g1025g452g2010g12879g17146g1025g4396g1660g1114g2520g17146g6155g11352g1461g5699g452
g8505g206004 g13546g2058g16855g6984g2081g16809g12651g5191g15925g15932
g11458g7643g726g6564g1391g980g1022g1427g6475g11352g2027g15932g7481g7828g7609g1523g17163g5191g15925g452g5194g1209g8504g1328g1038g13546g2058g7097g16772g17146g16855g6984
g2010g5417g11352g17227g9869g452
g8505g206005 g13546g2058g16855g6984g2010g5417g5194g17819g17146
g11458g7643g726g16772g5417g5224g16757g11352g451g17894g5322g2052g7411g11352g451g1284g16757g11352g712g1209g2462g1866g1194g17902g5132g7422g11013g2419g3999g1985g16789g16772
g5417g11352g1119g20045g452
g8505g206006 g13546g2058g16855g6984g2530g16809g12651g5191g15925g15932
g11458g7643g726g7828g7609g1523g17163g5191g15925g712g5194g12628g2282g17142g2165g6265g15932g11352g13546g2058g452
g8505g206007 g13546g2058g17142g2165g6265g15932
g11458g7643g726g4570g8731g5647g11352g17142g2165g1461g5699g6564g1391g13485g3818g18108g1927g12586g13785g452
g8505g206008 g13546g2058g13479g17146g2010g5417g5194g17819g17146
g11458g7643g726g13479g9177g1032g7114g5627g17146g6155g5194g4570g1940g6922g1849g20081g17728g1849g11053g4396g6922g11422g452
g8505g206009 g13546g2058g13479g17146g2530g16809g12651g5191g15925g15932
g11458g7643g726g3324g13479g17146g2530g7828g7609g16809g12651g5191g15925g452
g8505g2060010 g13546g2058g17728g3250g2010g5417g5194g17819g17146
g11458g7643g726g12628g2282g19555g2530g10317g4462g11352g7097g16772g17146g2010g5417g712g5194g19489g1314g17146g6155g6116g7424g452
g708g7424g8505g20600g7171g2499g17885g11352g709
g32821g25210 g1262g16757g5502g10627g1025g2520g8505g20600g2462g1866g11458g7643
g3324g1262g16757g5502g10627g1025g15176g15267g11540g1955g4581g1166g2604g5058g19181g5194g1457g6357g13464g13467g1006g2165g6980g6466g5191g15925g11352g7438g2058g708A=L+OEg709g452g11013g1122
g1166g11352g16772g5530g2159g2462g13464g13467g2656g3800g10714g13466g14422g11352g14033g2159g7389g19492g712g1268g13491g1262g16757g1319g13007g13479g7512g11352g10317g9869g7171g2174g2159g2010g2118g8731g5647g13466g14422g452
g17837g7171g5529g16213g11352g712g3252g1038g11464g2052g7380g17829g712g6164g7389g11352g1262g16757g6980g6466g17836g7171g1039g16213g11013g6175g5049g7481g16772g5417g451g13512g6264g2656g6265g2590g11352g712g1177g7389
g980g1135g2419g3999g11352g6228g7427g6175g8585g708g1375g3926g16757g12651g3132g709g17227g1114g7389g19492g11352g17753g2173g1328g11004g452
g708g1128g709g6175g5049g13007g13491g11352g993g17287
g6175g5049g1262g16757g1461g5699g13007g13491g11352g7692g5527g7171g1262g16757g5670g12573g5347g451g1262g16757g12197g11458g15932g2656g1262g16757g5502g10627g452g17837g12193g13007g13491g11352g7186g14891g10317g9869
g3324
g1262
g16757
g7411
g1025
g3324
g1262
g16757
g7411
g7423
g3324g991g980g1022g1262
g16757g7411g19400g11352g7411
g2033
g7171g2045g11004g6175g5049g7481g17839g15904g1461g5699g3800g10714g451g1393g19764g13452g2058g11352g1985g16789g2656g6265g15932g7481g1268g17894g1461g5699g452g17902g17819g18331g11004g17837g12193g1262g16757g5502g10627g712
g3324g1209g2081g6980g11346g5192g19400g712g1177g19668g16213g4581g6980g1972g1022g1262g16757g1166g2604g4613g2499g1209g13512g6264g13464g13467g11352g1262g16757g13007g13491g452g6175g5049g1262g16757g1461g5699g13007g13491
g13475g2394g1114g2394g2502g11352g13783g20576g712g1306g19555g11540g13475g8994g10627g3671g993g7041g2476g2282g712g13464g13467g16280g8181g993g7041g6205g3835g712g1006g2165g7097g17247g3809g7446g712g6175g5049g1262
g16757g1461g5699g13007g13491g17246g7481g17246g7304g19718g1998g1866g993g17287g1055g3800g726
1g451g6175g5049g3800g10714g4493g7143g1998g19181
g7092g16782g1166g3324g5049g1328g1025g3926g1321g16760g11507g17139g17143g712g6175g5049g3800g10714g5647g7171g993g2462g16757g12651g7438g3800g10714g1946g11842g2499g19764g452g4466g19481g990g712g5097g1064
g2045g6164g16786g16757g11352g1262g16757g5502g10627g11352g18337g16213g10317g14406g1055g980g4613g7171g2045g11004g6980g6466g1881g18108g11352g2258g12305g1863g13007g712g17902g17819g6980g6466g11352g3822g8437g8731g5647g2656
g7692g4557g7481g7828g8991g5194g13428g8503g19181g16835g452
2g451g6175g5049g3800g10714g6940g10587g1314g991
g6175g5049g3800g10714g993g1177g8821g16757g12651g7438g3800g10714g2499g19764g712g13792g1000g6940g10587g1075g993g2462g2530g13785g452g3252g8504g712g6175g5049g3800g10714g1461g5699g11352g6116g7424g20652
g1122g1363g11004g16757g12651g7438g3800g10714g1461g5699g11352g6116g7424g452
3g451g6175g5049g3800g10714g7171g3534g1122g13452g5364g11352
g6175g5049g1262g16757g1461g5699g13007g13491g1363g11004g13452g5364g7481g16772g5417g451g1457g4396g2656g1144g8981g1461g5699g452g17837g12193g1582g8873g6116g7424g20652g7126g452g17837g993g1177g7171g11013
g1122g13452g5364g7424g17535g11352g6116g7424g712g7368g11013g1122g16772g5417g451g13512g6264g2656g1363g11004g6980g6466g6164g5114g7481g11352g11468g1863g6116g7424g452g7368g1017g18337g11352g7171g726g13452g5364g16772
g5417g4493g7143g8597g6451g712g13792g3803g1233g13452g2058g16772g5417g993g1177g19602g1122g6817g1328g13792g1000g6116g7424g20652g452
g1120g451g1268g13491g14270g2172g1262g16757g1461g5699g13007g13491
g708g980g709g1268g13491g14270g2172g1262g16757g1461g5699g13007g13491g11352g5430g6116
g11017g4388g16757g12651g7438g717120g1002g1343840g5192g1207g11352g1147g10301g4521954g519210g7388g13666g3281g17902g11004g11017g8680g1856g2508g12544g980g8437g3324g16757g12651g7438
g990g16757g12651g13856g5049g5049g17176g712g5332g2031g1114g2045g11004g16757g12651g7438g17839g15904g1262g16757g6980g6466g3800g10714g11352g7044g13438g1815g452g19555g11540g11017g4388g6228g7427g11352g20146g17907g2469g4649g712
g16757g12651g7438g993g7041g2331g13435g6454g1207g712g11017g4388g16757g12651g7438g3324g1262g16757g5049g1328g1025g11352g5224g11004g14551g3272g993g7041g6205g3835g712g5224g11004g8712g5191g993g7041g6564g20652g712
g1075g1431g1363g1166g1216g4557g1262g16757g5049g1328g17839g15904g1852g19766g13792g9157g1849g11352g5617g13783g712g2465g17819g7481g1431g17839g1114g6175g5049g1262g16757g1461g5699g13007g13491g2533g3534g1122g16757g12651
g7438g11352g1262g16757g1461g5699g13007g13491g708computer-based accounting information system,CBAISg709g11352g17728g2476g452
g3324g11017g4388g16757g12651g7438g5224g11004g1122g1262g16757g5049g1328g11352g2033g7411g712g1166g1216g2045g11004g11017g4388g16757g12651g7438g7481g3800g10714g5049g17176g16757g12651g451g4396g2474g8466g451
g5223g4396g7460g7021g11352g6922g2469g7692g12651g12573g6980g6466g3800g10714g18339g3835g451g16757g12651g12628g2345g1000g18337g3809g8437g6980g3822g11352g13475g8994g1006g2165g452g980g12193g1262g16757g7692g12651g12255
g5219g1177g14033g4557g5224g7588g20045g1262g16757g1006g2165g712g10432g12447g4448g6116g712g8821g7389g11468g1126g13864g13007g452g4439g8181g6323g6175g5049g7692g12651g7053g5347g712g1207g7379g1114g18108g2010g6175
g5049g2183g2172g712g19489g1314g1114g2183g2172g5390g5242g712g6564g20652g1114g2183g2172g6940g10587g452g8504g2530g712g16757g12651g7438g3324g1262g16757g5049g1328g5647g11352g5224g11004g20058g3507g993g7041g6205
g4649g712g2520g20045g1006g2165g3800g10714g1055g19400g11352g13864g13007g993g7041g2164g5390g712g256g6175g5049g12819g16772g13007g13491g257g17892g9188g15999g3534g1122g16757g12651g7438g11352g1262g16757g1461g5699g13007
g13491g2474g13792g1207g1055g452g1262g16757g7692g12651g5049g1328g4466g10628g1114g11013g6175g5049g2052g14270g2172g2282g11352g17728g2476g712g6117g1216g6238g17837g1022g19466g8585g11352g1262g16757g1461g5699g13007g13491
g12228g1582g1268g13491g14270g2172g2282g1262g16757g1461g5699g13007g13491g452
g1268g13491g14270g2172g2282g1262g16757g1461g5699g13007g13491g11352g5430g6116g712g1363g1262g16757g5049g1328g11352g6940g10587g451g1262g16757g1461g5699g11352g1946g11842g5627g2656g2462g7114g5627g18129g5483
g2052g1114g7509g3835g11352g6564g20652g452g3324g6175g5049g7477g1226g991g712g1262g16757g7692g12651g5049g1328g16213g11013g16780g3822g1166g1861g2528g4448g6116g712g13792g1363g11004g16757g12651g7438g2530g712g17767
g1849g980g5364g16772g17146g1985g16789g712g16757g12651g7438g2499g1209g14270g2172g4448g6116g17819g17146g451g8731g5647g451g17728g17146g451g1998g6265g15932g12573g980g13007g2027g5049g1328g452g3324g6175g5049g7477
g1226g991g712g11013g1122g6116g7424g7692g12651g11352g3809g7446g5627g2656g1119g1226g11352g19492g2058g712g980g1135g6265g15932g2494g14033g3324g7388g7423g2656g991g1022g7388g2033g1147g10995g712g1147g2709g11352
g7460g7021g6116g7424g1075g5468g19602g11004g12239g2172g5191g3355g8873g7481g7692g12651g712g13792g16757g12651g7438g2499g1985g1523g1866g5390g3835g11352g6980g6466g4396g1660g2656g3800g10714g14033g2159g712g993g2400
g1866g9914g3332g16757g12651g712g2462g7114g6564g1391g6980g6466g451g17767g1998g6265g15932g452
g1268g13491g14270g2172g2282g1262g16757g1461g5699g13007g13491g11352g1039g16213g2163g14033g7171g4466g10628g1262g16757g7692g12651g11352g14270g2172g2282g451g1262g16757g6265g15932g11352g14270g2172g2282g712g3324
g8504g3534g11796g990g2533g12661g10714g13785g6564g1391g17142g2165g1461g5699g2656g17753g2173g1927g12586g452g1268g13491g14270g2172g2282g1262g16757g1461g5699g13007g13491g11013g3822g1022g4388g13007g13491g13464g6116g712
g1375g3926g5647g17146g3800g10714g451g5223g4396g7692g12651g451g5049g17176g7692g12651g451g3278g4462g17176g1147g7692g12651g451g6116g7424g7692g12651g12573g712g2520g4388g13007g13491g1055g19400g4396g3324g11540g11464
g6521g6122g19400g6521g11352g13864g13007g712g1262g16757g6265g15932g4388g13007g13491g3534g1122g17837g1135g7692g12651g2163g14033g14270g2172g10995g6116g3822g12193g1262g16757g6265g15932g452g3324g1262g16757g7692g12651g13856
g14033g11352g3534g11796g990g712g1268g13491g14270g2172g2282g1262g16757g1461g5699g13007g13491g17836g6564g1391g1114g980g1135g1262g16757g12661g10714g13856g14033g712g1375g3926g17176g18341g12661g10714g451g6116g7424g12661
g10714g451g19156g2818g6922g1849g2656g2045g9082g2010g7524g994g20056g8991g12573g452
g1268g13491g14270g2172g2282g13007g13491g11352g1998g10628g712g13485g1262g16757g6980g6466g11352g3800g10714g7053g8873g2656g8505g20600g5114g7481g1114g980g1135g2476g2282g452g6117g1216g1209g6175g5049g1262
g16757g1461g5699g13007g13491g2656g7588g1135g14270g2172g2282g11352g1262g16757g1461g5699g13007g13491g3324g12255g5219g990g11352g2318g2047g7481g2033g8505g6518g16764g17837g1022g19394g20076g452g1375g3926g712g7389g1135
g14270g2172g2282g11352g13007g13491g1813g16780g11004g6155g13864g7438g17767g1849g2419g3999g1985g16789g6980g6466g712g13792g993g5529g12573g5465g6116g6221g17767g1849g452g2490g980g1135g13007g13491g2029g6925g17839g1114
g17753g2173g2010g12879g17146g2656g5647g17146g6523g2058g17146g6155g1055g19400g11352g2339g16855g4557g5224g1863g13007g452g7588g1135g14270g2172g2282g11352g1262g16757g1461g5699g13007g13491g993g1889g6238g17753g2173g2010
g12879g17146g2656g5647g2010g12879g17146g11487g1582g1016g1022g18337g3809g11352g6980g6466g8756g712g13792g7171g2045g11004g17753g2173g2010g12879g17146g11352g8731g5647g20081g7481g5483g2052g5647g17146g6523g2058g17146g6155
g11352g6980g20081g452g3324g2490g980g1135g14270g2172g2282g11352g1262g16757g1461g5699g13007g13491g1025g712g11004g6155g14033g3827g3324g1262g16757g7411g19400g1881g10995g6116g17142g2165g6265g15932g712g13792g993g5529
g12573g2052g1262g16757g7411g7423g452g7389g1135g13007g13491g2029g1813g16780g11004g6155g993g5529g14270g5061g13546g2058g13479g17146g2010g5417g5194g17819g17146g4613g2499g1209g13479g17146g452
g708g1120g709g1268g13491g14270g2172g2282g1262g16757g1461g5699g13007g13491g7171g6175g5049g13007g13491g11352g13775g10268
g16757g12651g7438g15999g5353g1849g2052g1262g16757g1461g5699g3800g10714g11352g20058g3507g1025g712g7171g1262g16757g2394g2502g11352g980g1022g18336g12255g11877g452g1306g7171g1268g13491g14270g2172g2282g1262
g16757g1461g5699g13007g13491g5194g8821g7389g6925g2476g6175g5049g13007g13491g11352g1461g5699g3800g10714g8181g5347g712g4470g16278g4396g3324g4466g17148g990g7171g6175g5049g13007g13491g11352g13775g10268g452
g6175g5049g13007g13491g2656g14270g2172g2282g13007g13491g11352g3800g10714g8981g12255g3324g6980g6466g4396g1660g2656g6980g6466g8981g7053g19766g5468g11468g1296g452g3534g7424g990g2499g1209g17837g7691g16760
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g8616g5627g452
[g7708g1375 1.6]g17142g2165g1262g16757g1946g2029g4008g2604g1262g708FASBg709g6363g1998g726g1268g13491g1262g16757g1461g5699g13007g13491g11352g16786g16757g4466g19481g990g19492g2058g1114
FASB g1856g2590 95 g2507g708g10628g18341g8981g18339g15932g709g1025g7643g1946g11352g2058g4462g452g4008g2604g1262g6922g2052 450 g4565g5859g16277g1461g452g3822g6980g5859g16277g1461g7481
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g10628g3324g17836g993g14033g11464g6521g1186g1262g16757g1461g5699g13007g13491g14731g5483g5647g11352g14841g1006g10628g18341g6922g6915g452FASBg1927g4462g11464g6521g8873g2656g19400g6521g8873g18129g2499g18331
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g708g980g709g1237g1006g11352g11458g7643g994g1262g16757g1461g5699g13007g13491
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g3324g1866Competitive advantageg980g1082g1025g19428g7138g726g13464g13467g6164g1582g11352g8611g1226g1119g18129g5224g5415g1038g20050g4470g2031g17908g1227g1552g452g2031g17908
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g19156g2818g1147g2709g13485g20050g4470g11464g2052g2818g2530g7393g2165g452
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g2282g452
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g11352g2462g7114g5627g712g17855g2011g19668g16213g4466g7114g1461g5699g6915g6357g452
[g7708g1375 1.7]g3324g7143g7053g6980g11733g11352g18331g17153g8981g12255g1025g712g18331g17153g13475g10714g19668g16213g17142g2165g1461g5699g712g2265g6336g3324g10317g4462g7411g19400g1881g2528g10317
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g1209g6915g6357g1237g1006g7097g5132g17828g17728g451g1927g12586g451g6523g2058g2656g20056g8991g452
2g451g994g1006g2165g3800g10714g13007g13491g11468g13479g2524g712g3324g1262g16757g1461g5699g13007g13491g1025g4896g1849g1006g2165g3800g10714g16280g2029g452
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g19181g16835g11352g2469g10995g452
[g7708g1375 1.8]g6117g1216g11004g980g1022g18050g17153g1856g2508g11352g1375g4388g7481g16840g7138g7828g7609g11352g8022g5577g452g18050g17153g1856g2508g5468g4581g7389g20056g1196g8466g19156g2818g712
g1075g5468g4581g7389g10628g18341g19156g2818g452AISg13007g13491g7171g2554g14033g1813g16780g3324g3800g10714g11468g5224g19156g2818g1119g1226g1209g2081g3800g10714g980g12520g10628g18341g6922g1849g2614g731g2499
g14033g712g1306g1863g19202g3324g1122g712g17837g12193g5785g1929g11352g2469g10995g2499g14033g15932g12046g5062g2469g10628g7588g12193g19181g16835g452IT g5224g11004g12255g5219g5224g16825g14033g3827g16794g2047g2499
g14033g11352g3845g16835g452g17902g17819g16855g7609g2499g14033g2469g10628g712g20050g4470g1038g2528g980g5364g2469g12092g1196g1114g1016g8437g8466g708g20050g4470g11352g3845g16835g709g712g6122g19156g2818g7422g16772
g1849g13007g13491g708g13464g13467g11352g3845g16835g709g452g2530g13785g7186g12046g1114g13464g13467g17819g12255g1025g16280g2029g6203g15904g11352g19181g16835g712g2462g7114g11352g13428g8503g6526g7057g7171g2325g2010g18337
g16213g11352g452g2499g3324AISg5224g11004g12255g5219g1025g4896g1849g11468g5224g11352g16280g2029g712g1209g19462g8502g4570g7481g2469g10995g17837g12879g3845g16835g452
g1119g1226g3800g10714g16280g2029g17836g14033g5122g2173g19462g8502g3845g16835g2656g8462g16796g452g3926g7536g1363g11004 AIS g5224g11004g12255g5219g7481g6915g6357g1006g2165g1119g1226g11352g6203
g15904g712g4613g2499g1209g4466g7057g6523g2058g1119g1226g11352g16280g2029g712g5194g4466g7114g16772g5417g6563g17860g1119g1226g11352g6980g6466g452g13007g13491g4570g8892g5859g2052g17841g2465g16280g2029g11352g8975
g2172g712g5194g2533g17139g17143g1166g2604g2469g17877g5334g5132g5785g1929g11352g9052g5699g712g6122g13785g19471g8502g14322g5342g8975g2172g11352g6203g15904g452
g3926g7536g13464g13467g2494g7171g2045g11004 AIS g3324g1119g1226g2469g10995g1055g2530g4557g1866g17839g15904g16772g5417g712g2029g13007g13491g20056g19462g3845g16835g2656g14322g5342g15904g1038g11352
g14033g2159g3835g3835g19489g1314g727g13007g13491g2494g14033g7828g7609g1998g2499g14033g11352g3845g16835g2656g14322g5342g15904g1038g712g13792g993g14033g20056g19462g4439g1216g452
3g451g994g1006g2165g3800g10714g13007g13491g11468g13479g2524g712g4466g10628g1461g5699g11352g4466g7114g18331g19610g451g3800g10714g451g4396g1660g2656g1268g17767g452
g13007g13491g3324g13464g13467g3800g10714g1006g2165g8975g2172g7114g712g18331g19610g451g3800g10714g451g4396g1660g2656g1268g17767g17142g2165g6980g6466g2656g19762g17142g2165g6980g6466g452g17837g980g9869
g3324g11017g4388g2842g2165g15040g2199g2469g4649g11352g1182g3837g7186g5483g4600g1038g18337g16213g452EDIg4570g2842g1006g1461g5699g1209g7643g1946g7696g5347g3324g993g2528g2842g2165g13464g13467g11352g16757
g12651g7438g13007g13491g19400g17839g15904g14270g2172g2282g6980g6466g1268g17894g712g4570g17164g7143g11352g16758g17147g451g10995g1147g451g17828g17767g451g19156g2818g2656g13479g12651g2520g1022g10627g14422g7389g7438g3332
g13864g13007g17227g7481g712g4448g6116g2265g6336g9035g1863g451g17828g17767g451g19146g15904g451g1457g19517g451g12258g2165g12573g18108g19388g3324g1881g3332g1852g18108g1006g2165g17819g12255g712g1363g17164g7143g4466
g10628g14270g2172g2282g452
g17837g4570g3835g5145g5242g6564g20652g1262g16757g1461g5699g11352g2462g7114g5627g2656g11468g1863g5627g712g1075g1363g1262g16757g1166g2604g14033g3827g11464g6521g1863g8892g4466g19481g1006g2165g17819
g12255g712g1186g13792g7389g2173g1122g17902g17819g1119g2081g20056g19462g7481g6523g2058g1006g2165g3800g10714g20130g19517g452g17837g7171g1262g16757g1166g2604g6523g2058g20130g19517g11352g7380g1351g7114g7438g727g13792
g5415g1262g16757g1166g2604g17840g12175g4466g19481g1006g2165g17819g12255g7114g712g1194g1216g4613g2494g14033g17902g17819g1119g2530g7828g7609g7481g6523g2058g20130g19517g452g2530g980g12193g7053g8873g4560g14280g1262
g16757g1166g2604g999g8892g1122g6523g2058g1262g16757g13007g13491g1025g11352g1461g5699g3800g10714g20130g19517g712g13792g993g7171g4466g19481g1006g2165g3800g10714g7424g17535g11352g20130g19517g452
4g451g994g1006g2165g3800g10714g13007g13491g11468g13479g2524g712g19610g6116g4396g1660g1006g2165g1119g1226g11352g2419g3999g6980g6466g712g6915g6357g3822g12193g1461g5699g17767g1998g16213g8726
g1268g13491g11352g1262g16757g1461g5699g13007g13491g7171g18108g19388g13435g1461g5699g13007g13491g712g994g1237g1006g1025g11352g1866g1194g1461g5699g13007g13491g13582g1059g2462g7114g13792g7389g6940g11352g1144
g8981g712g1375g3926 CADg708g16757g12651g7438g17753g2173g16786g16757g709g451CAMg708g16757g12651g7438g17753g2173g2058g17908g709g451CAPPg708g16757g12651g7438g17753g2173g5049g14414g16757
g2022g709g451g19156g2818g12661g10714g13007g13491g451g18331g17153g12661g10714g13007g13491g12573g452g13792g10628g1207g1262g16757g1461g5699g13007g13491g7171g1237g1006g13435g1461g5699g13007g13491g712g17873g8726g1461g5699
g11352g19610g6116g2656g1861g1151g712g1363g10301g10714g990g2010g6967g11352g3822g1022g6980g6466g5223g3324g17935g17765g990g19610g1025g712g13792g1000g9052g19512g1114g1899g1325g712g6915g6357g993g2528g16294g5242g451
g993g2528g4630g8437g11352g1461g5699g19668g8726g452
g3324g10628g1207g1262g16757g1461g5699g13007g13491g1025g712g3835g18108g2010g1119g1226g6980g6466g18129g1209g2419g3999g11352g451g7422g13475g3800g10714g11352g7053g5347g4396g6930g452g3835g18108g2010g3800
g10714g7171g16772g5417g1006g2165g1119g1226g11352g1022g1319g10317g5461g2656g4658g5627g452g2010g12879g451g5647g16757g2656g1325g20081g16757g12651g3800g10714g18129g6930g3324g6265g2590g7609g16822g17767g1998g17819g12255
g1025g452g17837g8616g1268g13491g11352g1461g5699g3800g10714g10627g3671g7368g1038g12628g2345g712g3324g1268g13491g11352g1461g5699g3800g10714g10627g3671g991g712g993g1177g19668g16213g6523g2058g17767g1849g712g17836
g19668g16213g6523g2058g3809g7446g11352g17819g17146g17819g12255g708g16825g17819g12255g6203g15904g2010g12879g451g5647g16757g2656g1325g20081g16757g12651g5049g1328g709g452g13792g10628g1207g1262g16757g1461g5699g13007g13491
g11352g13007g13491g13479g7512g2029g2325g2010g12628g2345g726g4439g11464g6521g16772g5417g1119g1226g4658g5627g452g17837g1363g6117g1216g11352g6523g2058g6175g8585g7368g1038g11464g16278g452g6523g2058g11352g1863g19202
g7171g11842g1457g1119g1226g16772g5417g15999g2462g7114g451g4448g6984g2656g1946g11842g3332g16772g5417g3324g8503g11842g11352g7003g1226g1025g452g9994g2530g6365g10043g1461g5699g4470g6155g11352g19668g8726g2454g6980
g1946g11842g3332g6265g2590g6980g6466g452
g5647g1055g712g10628g1207g1262g16757g1461g5699g13007g13491g11352g7692g5527g7171g19610g6116g712g2375g19610g6116g1006g2165g3800g10714g2656g1461g5699g3800g10714g712g19610g6116g17142g2165g1461g5699g2656
g19762g17142g2165g1461g5699g712g19610g6116g7692g12651g994g12661g10714g712g1363g1262g16757g1461g5699g13007g13491g11013g18108g19388g13435g13007g13491g2331g13435g1038g1237g1006g13435g13007g13491g452g12628g2345g3332g16840g712
g10628g1207g1262g16757g1461g5699g13007g13491g7171g1006g2165g8975g2172g708g1119g1226g709g20549g2172g11352g1461g5699g13007g13491g452g17837g12193g13007g13491g11352g13479g7512g3926g32821g25211g6164g12046g452
g32821g25211 g1119g1226g20549g2172ITg11352g1319g13007g13479g7512
【本章小结】g1461g5699g6228g7427g11352g2469g4649g13485g1268g13491g11352g1262g16757g5049g1328g5114g7481g1114g6373g6124g2656g7438g17947g712g10317g2047g7171g13605g13488g6228g7427g11352g2469
g4649g2656g11017g4388g2842g2165g11352g1864g17227g4557g1262g16757g5049g1328g11352g2469g4649g1147g10995g1114g9157g17840g11352g5445g2721g452g3252g8504g712g1262g16757g1461g5699g13007g13491g4570g7389g980g1022g1852
g7044g11352g19766g16992g452
g7424g12468g17902g17819g4557g1461g5699g12050g1262g3534g7424g8022g5577g2656g3534g7424g10317g5461g11352g16764g16782g712g2010g7524g1114g1866g4557g13464g13467g1006g2165g8981g12255g2656g1006g2165g3800g10714
g5502g10627g11352g5445g2721g727g3324g8504g3534g11796g990g712g11540g18337g16774g16311g1114g1262g16757g1461g5699g13007g13491g11352g3534g7424g8022g5577g712g5194g1186g1461g5699g6228g7427g4557g1262g16757g1461g5699
g13007g13491g11352g5445g2721g12255g5242g1998g2469g4557g1262g16757g1461g5699g13007g13491g1319g13007g13479g7512g17839g15904g1114g19428g17860g452
【案 例】 卓越绩效模式与新一代ERP实践
g3g3 1999 g5192g712g7489g5042g2379g9907g2390g10317g2047g16843g7481g1025g3281g13666g19510g6957g6492g16786g16757g1114g980g8466g1207g15932g7489g9907g1237g1006g5430g16949g11352g1039g20076g19625g3621
g252g252g256g2331g257g712g12447g1122g7044g14865g6116g11352g13520g2524g12197g6228g3835g8016g452g17837g1022g19625g3621g11013g989g1022g17227g1251g7389g14280g11352g8733g11345g10589g989g13512g7512g7562g7512g6116g712
g1207g15932g989g5243g11784g5229g17227g4490g11352g7489g9907g2334g1022g1002g13438g7366g6252g2081g17839g11352g2394g2502g2656g3254g13479g451g1017g16892g11352g1237g1006g20130g14551g452g17837g980g5192g712g7489g9907
g7389g2502g1209g7481g16280g8181g7380g3835g11352 10%g18337g9869g6228g6925g12471g5049g17902g17819g3281g4490g20576g6922g712g1209g8504g1038g3877g7438g712g5332g3999g1852g19766g6564g2331g2709g10272g12466
g1117g14033g2159g451g6228g7427g2031g7044g14033g2159g451g12661g10714g1260g2282g14033g2159g451g19443g1249g2331g7696g14033g2159g2656g3822g1815g2469g4649g14033g2159g712g2469g4649g20522004g5192g712
g7489g9907g17902g17819g4466g7057g256g2343g17246g13501g6940g8181g5347g257g14731g54832004g5192g5242g1852g3281g17148g18339g12661g10714g3882g712g6116g4613g1114g2460g980g5243g256g19625g3621g257g712g1207
g15932g11540g7489g9907g256g17873g8726g2343g17246g712g17241g17246g14270g6117g257g11352g7044g1237g1006g5430g16949g5062g13475g14731g5483g12050g1262g11352g16760g2499g452
g3g3g3324g8504g1055g2081g712g7489g9907g5062g13475g33241997g5192g17902g17819ISO9002g17148g18339g12661g10714g1319g13007g16760g16789g712g33241999g5192g15999g16792g1038g256g1852
g3281g1852g19766g17148g18339g12661g10714g1820g17839g1237g1006g257g452g11862001g5192g5332g3999g5353g17839g2343g17246g13501g6940g8181g5347g712g4557g1237g1006g7481g16840g2460g7171g980g1022g7044g11352g6373
g6124g452g994ISO9002g2656g1852g19766g17148g18339g12661g10714g993g2528g712g256g2343g17246g13501g6940g8181g5347g257g7171g11004g7481g15925g18339g1260g12180g1237g1006g11352g6116g10099g5242g11352g980
g12193g16792g1227g7053g8873g452g2343g17246g13501g6940g8181g5347g2265g2559g1028g4512g11352g12661g10714g5617g5831g2656g12197g4410g11352g16792g1227g1319g13007g712g6164g1209g5468g5567g6116g1038g7489g9907g1461g5699
g2282g11352g6363g4560g2419g2029g452g1523g2173g18341g15690EASg712g7489g9907g10587g1820g4570g2343g17246g13501g6940g8181g5347g994g7044g980g1207g11352ERPg13479g2524g17227g7481g712g17837g7171
g7489g9907g1461g5699g2282g7380g1867g10317g14406g11352g2031g7044g712g1075g7171g7489g9907g1461g5699g2282g2475g2052g17246g7481g17246g3822g11352g1006g1881g1166g3775g1863g8892g11352g9978g9869g452
g980g451g2343g17246g13501g6940g8181g5347g4557g1461g5699g2282g11352g16213g8726
g3 g3 g2343g17246g13501g6940g8181g5347g4557g1461g5699g2282g11352g6363g4560g1328g11004g1319g10628g3324g712g4439g4570g12661g10714g2476g19773g4557g1461g5699g2282g11352g19668g8726g1867g1319g2282g1038g4557
g12586g451g18108g13638g451g13479g7536g452g1867g1319g11352g6563g17860g7053g5347g7171g20330g1820g4570g12661g10714g2476g19773g2010g10387g1022g3835g12879g712g2265g6336g20058g4560g451g6124g11065g16757g2022g451
g1209g20050g4470g2656g5078g3342g1038g1025g5527g451g4557g1166g2159g17176g9316g11352g8892g18337g451g17819g12255g12661g10714g451g8991g18339g2010g7524g2656g11705g16794g12661g10714g1209g2462g13475g14841g13479g75367
g3835g12879g452g20816g1022g3835g12879g16774g11352g7171g2343g17246g13501g6940g8181g5347g11352g256g4557g12586g2656g18108g13638g257g712g256g13475g14841g13479g7536g257g8022g6336g17837g1135g256g4557g12586g2656g18108
g13638g257g11352g4466g19481g6203g15904g13479g7536g4527g3835g12879g2460g2499g1209g4630g4630g2010g16311g103819g20045g45132g1022g11540g18337g7053g19766g45187g1022g1867g1319g19394g20076g452g17837
7g1022g7053g19766g1055g19400g5456g8504g1867g7389g980g4462g11352g13864g13007g712g7512g6116g2343g17246g13501g6940g8181g3423g712g16277g991g3282g6164g12046g726
g32821g25212 g2343g17246g13501g6940g8181g3423
g3g3 g2343g17246g13501g6940g8181g3423g16840g7138g712g2343g17246g13501g6940g8181g5347g4557g1461g5699g2282g11352g12661g10714g19668g8726g15932g10628g1038g989g1022g4630g8437g712g20330g1820g16213g16311g1927g1237
g1006g1881g18108g11352g6980g6466g8991g18339g451g2010g7524g2656g11705g16794g12661g10714g712g6925g2904g6980g6466g11352g6922g19610g2656g2045g11004g14033g2159g727g1866g8437g7171g1209g20050g4470g2656g5078g3342g1038
g1025g5527g11352g12661g10714g2656g17819g12255g12661g10714g727g12544g989g1022g4630g8437g7171g16213g16311g1927g6124g11065g16757g2022g11352g2058g16758g2656g6203g15904g2462g1166g2604g17176g9316g12661g10714g11352g19394
g20076g452
g3g3 1g451g6980g6466g994g1461g5699g11352g6922g19610g2656g2045g11004g712g17837g7171g4466g10628g6980g4395g2282g12661g10714g11352g3534g11796g452g3324g1461g5699g6922g19610g7053g19766g712g12661g10714g2476
g19773g11352g1039g16213g19394g20076g7171g726g321 g13464g13467g3926g1321g14731g5483g6164g19668g11352g6980g6466g2656g1461g5699g731g3926g1321g1363g2604g5049g451g1391g5224g2842g2656g2524g1328g1261g1288g2462
g20050g4470g3324g17878g5415g7114g19400g7143g1122g14731g2474g17837g1135g6980g6466g2656g1461g5699g731g322 g3926g1321g11842g1457g17731g1226g2656g11840g1226g11352g2499g19764g5627g451g4445g1852g5627g712g5194
g11842g1457g1363g11004g13785g4493g7143g1363g11004g731g323 g3926g1321g11842g1457g13464g13467g11352g6980g6466g2656g1461g5699g14731g2474g16786g7057g712g2265g6336g17731g1226g2656g11840g1226g13007g13491g712g17878
g5224g13464g13467g11352g1006g2165g19668g16213g2656g2469g4649g7053g2533g731g3324g1461g5699g2045g11004g7053g19766g712g1039g16213g16792g1227g1237g1006g3926g1321g12661g10714g13464g13467g11352g11705g16794g712g11004g1209
g4448g6116g726g321g2604g5049g11705g16794g11352g6922g19610g994g1268g17894g727g322g1268g17894g7481g14270g20050g4470g451g1391g5224g2842g2656g2524g1328g1261g1288g11352g11468g1863g1461g5699g727g323g11842g16760
g2656g2010g1151g7380g1351g4466g17353g452
g3g3 g7489g9907g1461g5699g2282g332480g5192g1207g2033g4613g5332g3999g17227g8505g712g20521999g5192g994g2419g5332g5617g1856g2508g708g2530g5414g5194g18341g15690g1856g2508g709g2524g1328
g11352g7114g1517g712g6117g1216g5062g13475g1867g3803g1114g10995g1147g12661g10714g13007g13491g451g3803g2709g3803g1226g12661g10714g13007g13491g451g9907g2506g12661g10714g13007g13491g451g2058g1009g990g1313g7438g13007
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g2499g13464g6116g7044g11352g1006g2165g8975g2172g8981g12255g712g12628g2345g7138g1114g452
g3g3g8981g12255g20549g2172g2499g1209g13485g2343g17246g13501g6940g8181g5347g12661g10714g5114g7481g3822g7053g19766g11352g1227g1552g452g8981g12255g20549g2172g1038g11004g6155g6564g1391g1114g12628g8917g13792g5390
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g6564g17147g2345g17837g980g1006g2165g8975g2172g712g2029g2494g19668g16213g3324 EAS g8981g12255g18209g13634g3132g1025g16855g1998g256g19156g2818g5223g4396g257g8981g12255g712g2036g19512g256g6564g17147
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g980g1022g17347g11013g712g4613g2499g4448g6116g6984g1022g11352g8981g12255g1889g17908g1114g452
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g3g3g7092g16782g7171g2343g17246g13501g6940g8181g5347g11352g6524g17839g712g17836g7171g7044g980g1207 ERP g11352g4466g17353g712g1866g6116g2163g11352g7643g1946g1866g4466g7171g980g14280g11352g712
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g12050g1262g2031g17908g17141g10498g452
g3g3 g445g3g13475g8994g6940g11422g7138g7186g3698g19283
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g1946g11842g11352g6980g6466g1393g6466g712g6564g20652g1114g5049g1328g6940g10587g451g6523g2058g12946g5242g2656g12661g10714g8712g5191g727g4570g12661g10714g5322g1292g2052g4470g6155g726g1186g5049g1006g5223g4396
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g3g3 g445g3 g2343g17246g13501g6940g8181g5347g2462g7044g980g1207ERPg1038g7692g5527g11352g1461g5699g2282g4466g17353g14731g5483g12050g1262g11352g13955g4462
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g708g17176g7021g7481g9316g1122http://www.kingdee.com/index.jspg709
讨论题
1g451g1038g1172g1052g7489g9907g4570g2343g17246g13501g6940g8181g5347g1328g1038g1237g1006g1461g5699g2282g11352g6363g4560g2419g2029g731g1262g4557g1237g1006g1461g5699g2282g12661g10714g5114g7481
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g18039g1052g7044g980g1207ERPg2656g12544g980g1207ERPg7692g5527g11352g993g2528g3324g2750g18336g731g1262g993g1262g2474g1207g12544g980g1207ERPg731
3g451g3926g1321g10714g16311g256g7044g980g1207g11352ERPg5062g13475g993g1889g5390g16855g16765g1237g1006g2447g17878g5224g17731g1226g712ERPg2656g1237g1006g11352g12661g10714g8181g5347
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