CAJ | 학술논문

近年来，市场环境因素的变化越来越显著，促进了为达到企业目标的组织再造。为了适应组织的战略和经营管理决策要求提供有效的信息支持，对管理会计系统构建中的组织适应性问题研究，已成为无法回避的问题。从管理会计系统组织适应性的研究视角，企业组织结构与会计信息系统的相互关联以及适应环境的管理会计系统三个方面就管理会计系统的组织适应性问题进行了讨论。原来的会计数据模型，侧重点放在信息处理技术面，其输出结果只适应于会计领域，信息系统最重大的两个进步是业务过程再设计和ERP的出现，它们加速了REA模型的应用，因而，在建立适应组织变革的管理会计信息系统问题上，将会计数据模型进一步完善与发展无疑是比较好的选择。
근년래，시장배경인소적변화월래월현저，촉진료위체도기업목표적조직재조。위료괄응조직적전략화경영관리결책요구제공유효적신식지지，대관리회계계통구건중적조직괄응성문제연구，이성위무법회피적문제。종관리회계계통조직괄응성적연구시각，기업조직결구여회계신식계통적상호관련이급괄응배경적관리회계계통삼개방면취관리회계계통적조직괄응성문제진행료토론。원래적회계수거모형，측중점방재신식처리기술면，기수출결과지괄응우회계영역，신식계통최중대적량개진보시업무과정재설계화ERP적출현，타문가속료REA모형적응용，인이，재건립괄응조직변혁적관리회계신식계통문제상，장회계수거모형진일보완선여발전무의시비교호적선택。
The great change of market conditions accelerates the enterprises organization reconstruction. To provide the information support for adapting organization strategy and management decision - making, the research of organization adaptability in management accounting system can not be avoided. On the Basis of organization adaptability of management accounting system, the article discuss the organizational structure of enterprises , the accounting information system and the adaptability of management accounting system. The author thinks that the previous mode of accounting data focuses on information processing technology, and the output only adapts accounting field. The business process reconstmctione and ERP which is the two progress in information system accelerate the application of the REA mode. Therefore, in the pro- cess of building the management accounting system which adapt to organization change, that perfecting and progressing the mode of accounting data is great choice.