A Study On Restructuring Of AIS Based On Conceptual Framework Of Financial Accounting

It has been an indisputable fact that Information technology plays an important role in accounting. With the development of modern information technology, financial accounting conceptual framework is affected increasingly, making the accounting standards served as the guideline of business practice have to keep pace with times, which drives the symbiotic interaction of accounting information system. At the same time, under the intensified circumstances of convergence and harmonization of international accounting, the relevant information users also hope that accounting information system be more open,by making all kinds of data interface gradually become unified to achieve the information sharing better.Accounting standards are the theoretical extraction and summarization , which provide guidance for system to how to deal with data in the face of different transactions, so that it could reflect the economic activities completely. In the accounting information system, data processing is achieved through the background operation (namely manual processing) , which involves less content of accounting information system in addition to affirming part. Based on the introduction and analysis of relevant accounting standards related with accounting information systems at home and abroad, we make a further discuss about them. Although information technology promotes the development of financial accounting conceptual framework and relevant accounting standards based on that also reflect the changes, but the relevant content is not enough and not updated timely. By comparing the domestic and foreign financial software, we think that except for the value accounting, the informationized accounting information system is more closely linked to the REA accounting and event accounting. And we make more comprehensive research on the reengineering of accounting information system from the perspective of business process reengineering,event-driven theory and Internet Financial Report.Through the analysis of accounting information system and the reciprocity of financial accounting conceptual framework and accounting information system in the information environment, it's obvious that IT has some effect on the conceptual framework and the development of it enables the accounting standards based on these to have some changes, which makes the reconstruction of AIS more imperative.Through the lucubration about the AIS under the guiderline of CF of financial accounting, we propose the idea of reengneering of accounting information system and carry on an outlook about its development, with a view to provide guidance for its future.The main contribution of this paper is:1.Until now, there're less materials about the conceptual framework and standards from the perspective of information technology at home and abroad. On the theoretical sense, conceptual framework,accounting standards and accounting information system are mutually affected and inseparable. On one hand, the review of related theories about information system and the introduction of" new three, old three" make the theoretical foundation of the future development of information system more solidified (including Internet financial reports, real-time information transmission, etc.) ; on the other hand, through the comparative studies of standards and rules, we make analysis of the deletion on standards in the information technology environment, enabling Standard Setters pay more attention to the effect of information technology when making or changing criteria.2.With regard to practice, on one hand, because there's an input data interface led by different information input between financial software and business software; on the other hand, due to various types of financial software, there're differences between the existence of non-standard interface problems. In this paper, starting from the conceptual framework, with the impact of information technology, we discuss the problem of accounting recognition,the output of accounting information and the automatic generation of recording voucher. In addition, on the foundation of REA model and process reenginnering, we make in-depth research on business process of reengineering about accounting,Internet accounting information system with the oriention of accounting coordination and the emerging Internet financial report (XBRL) starting from the design ideas of SAP R/3. These studies provide theoretical basis and practical guidance for reconstructuring of the accounting information system.