索特事项法原型诠释及在会计信息系统设计中的应用

孕育于上世纪美国六十年代末的索特事项法,受当时经济环境的制约,其理论观点是不完全明确的.基于历史视角的索特事项法原型可被诠释为"扩展的事项外延"、"以事项为定向基准"等.经过时代变迁,索特事项法在目前信息化环境中适时应用变得愈加可行和迫切,基于索特事项法的会计信息系统优化设计方案将真正体现"同源分流"和"存储与输出相分离"的思想,进一步优化财务业务一体化功能,为未来信息系统开发提供新的思路.

The Annotation of Sorter Events Approach Prototype and Application in the Accounting Information System Design

Sorter events approach,which was bred,the late 60s of last century,in the US,restricted by the economic environment at that time,its all theory views were not clear.Based on the historical angle of Sorter events approach Prototype might be annotated as "the expansion of events extension", "take the events as the directional datum" and so on.After the times change,the Sorter events approach applies in the current informationization environment becomes even more feasible and urgent at the right moment.The accounting information system optimization design plan based on the Sorter events approach will truly reflect "the homologous divergence" and "the separating memory from output" thinking,further optimize the financial service integration function,and provide the new mentality to the future information system development.