摘要
随着信息技术的快速发展，供应链协同已成为企业提升竞争力的重要手段，而会计信息系统在其中的作用日益凸显。本研究旨在探讨会计信息系统如何通过数据整合与信息共享促进供应链协同效率的提升，并分析其对决策支持和价值创造的影响。研究采用混合方法设计，结合文献分析、案例研究及问卷调查，选取多个行业中的典型企业作为样本，深入考察会计信息系统在供应链协同中的具体应用及其效果。结果表明，会计信息系统不仅能够实现财务与业务数据的无缝对接，还能够通过实时监控和预测分析为供应链各环节提供精准的信息支持，从而显著提高协同效率并降低运营成本。此外，研究发现会计信息系统在跨组织信息共享中的创新应用是其主要贡献之一，尤其是在复杂供应链环境下，其智能化功能有效提升了资源优化配置的能力。本研究的创新点在于首次系统性地将会计信息系统与供应链协同理论相结合，提出了一个集成框架，为相关实践提供了理论指导，同时为企业信息化建设及供应链管理优化提供了重要参考。
关键词：会计信息系统；供应链协同；数据整合；信息共享；价值创造
Abstract
With the rapid development of information technology, supply chain collaboration has become a critical approach for enterprises to enhance their competitiveness, and the role of accounting information systems (AIS) in this process is becoming increasingly prominent. This study investigates how AIS can promote the efficiency of supply chain collaboration through data integration and information sharing, as well as its impact on decision support and value creation. A mixed-methods design was employed, combining literature analysis, case studies, and questionnaire surveys, with typical enterprises from multiple industries selected as samples to examine the specific applications and effects of AIS in supply chain collaboration. The findings indicate that AIS not only achieves seamless integration of financial and operational data but also provides precise information support to all stages of the supply chain through real-time monitoring and predictive analytics, thereby significantly improving collaborative efficiency and reducing operational costs. Moreover, the study reveals that the innovative application of AIS in cross-organizational information sharing is one of its primary contributions, particularly in complex supply chain environments where its intelligent functions effectively enhance the ability to optimize resource allocation. A key innovation of this research lies in systematically integrating AIS with supply chain collaboration theory for the first time, proposing an integrated fr amework that offers theoretical guidance for relevant practices and provides significant references for enterprise informatization construction and supply chain management optimization.
Keywords：Accounting Information System; Supply Chain Collaboration; Data Integration; Information Sharing; Value Creation
目 录
摘要 I
Abstract II
一、绪论 1
(一) 会计信息系统与供应链协同的研究背景 1
(二) 会计信息系统在供应链协同中的意义分析 1
(三) 国内外研究现状综述 2
二、会计信息系统对供应链信息流的影响 2
(一) 会计信息系统在信息共享中的作用 2
(二) 数据标准化对供应链协同的促进 3
(三) 实时监控与决策支持能力提升 3
三、会计信息系统在供应链财务协同中的应用 4
(一) 财务数据整合与协同效率提升 4
(二) 成本控制与预算管理的优化路径 5
(三) 风险预警机制的构建与实施 5
四、会计信息系统推动供应链协同的实践案例分析 6
(一) 案例企业会计信息系统的实施过程 6
(二) 协同效果评估与关键成功因素分析 7
(三) 实践经验总结与改进建议 7
结 论 9
参考文献 10
