事项会计的事项分类研究

事项会计要从理论走向应用,必须提出一套行之有效的分类体系。事项的分类可以从不同的角度来进行,按照决策树分类思想和业务流程分析理论,事项分类最适当的方法是按业务流程来划分,此种分类方法能将焦点集中于业务事件,并且支持业务过程的简化和变更,能最大限度地发挥事项会计的优势。

A discussion on event accounting classification

To make event accounting move from theory to application,a series of effective classification system must be put forward.The classification can be carried out from different angles.According to decision tree classification and operation flow theory,the way based on operation flow is the most appropriate,which focuses on business event,supports simplification and alteration in the operation process and makes full use of event accounting advantages.