基于REA的会计信息系统教学实验设计与实施

Teaching Experiment Design And Implementation of Accounting Information System Based on REA Modeling

REA(Resource, Events，Agents)模型是在1982年Accounting Review一篇论文中正式提出来的并作为在企业内和企业间数据共享环境中构建会计信息系统的一种架构。REA模型的核心特征是对业务流程输入输出组成部分进行语义映射。近年来，REA模型在美国会计信息系统(AIS)教学及研究中演绎重要角色。文章探讨了应用REA模型重构会计信息系统教学理念的合理性和优越性，并且设计了一套基于REA模型的会计信息系统课程，通过为期两年的实践，从教与学两方面肯定了此种教学模式的有效性。

REA model was introduced by a research paper that was published on "Accounting Review". REA is a framework for Accounting Information System construction between firms and in firms. The key features of REA are Semantic Mapping of the input and output of business process. During these years, REA is the hot research area in the USA. The paper analyses how to apply REA models to reconstruct Accounting Information Systems teaching aims. We also designed a series of AIS courses based on REA model. For two years of practice, it is certified that these courses are effective for students to master AIS.