Research On Intelligent Three-dimensional Dynamic Accounting Information Platform

As society has entered the age of wisdom, data, information and knowledgebecome important resources for companies. New technologies like the internet ofthings (IOT), big data and business intelligence (BI) now provide strong technicalsupport for the upgrading of the accounting information system. Meanwhile, they helpto speed up the transformation of computerized accounting into the accountinginformation and to force the reconstruction of Accounting Information Systems.This paper writes from the General Accounting perspective and insists thataccounting is a man-made system. We agree that the nature of accounting is based onthe behavior-value form of economic activity. Due to the impact of the changes insocial environment, accounting is faced with challenges on reality, theory andtechnology. Accounting functions should be expanded and upgraded to dynamicallyand three-dimensional reflecting, regulatory process controlling, informationresources integrating and value creation management. At the meanwhile, wequestioned the traditional accounting information system’s function: as accountants’indispensable tool, whether it can meet the needs of the new accounting functions.And then we come to a conclusion: the accounting information system needreconstruction.The construction of accounting information system should adhere to theprinciples of intelligent, three-dimensional and dynamic. It should also base oninformation space theory. We get inspiration from analyzing Nolan stage Model,Synnott Model and Mitch Model and come to a conclusion that the accountinginformation system should also include accounting information resourcesmanagement system and accounting knowledge management system. On the basis ofthe comparison between the narrow accounting information systems and thegeneralized accounting information system, we emphasize the importance ofaccounting information platform. And we further propose to build intelligentthree-dimensional dynamic accounting information platform to meet the needs ofaccounting functions’ changing. The paper outlines the general framework of the intelligent three-dimensional dynamic accounting information platform. It mainlycontains the accounting business management system which corresponds to theaccounting functions of three-dimensional dynamic reflecting and regulatory controlof the process, accounting information resource management system corresponding tothe accounting function of information resource integration, accounting knowledgemanagement system and accounting decision support system which corresponds to theaccounting function of value creation management. The main four systems not onlyperform their own duties, but also have close connection with each other.Then on the basis of generalized accounting information system, the paperproposes the new idea of building the intelligent three-dimensional dynamicaccounting information platform. According to the general framework of theintelligent three-dimensional dynamic accounting information platform, the paperraises the integration, refactoring and optimization strategies for accounting businessmanagement system, accounting information resource management system,accounting knowledge management system and accounting decision support system,which are the main part of the new platform. Besides, the paper depicts the intelligent,three-dimensional and dynamic characteristics of the platform by integrating the fourmajor subsystems.Intelligent three-dimensional dynamic accounting information platform is aplatform for man-machine building. It needs not only the designing of systems, butalso the active participation of accountants. In order to comply with the developmentof the wisdom time and the need of building intelligent three-dimensional dynamicaccounting information platform, accountants should transform in thought andbehavior, and develop in the intelligent accountant direction, finally become the socialwise.This paper also takes the A group as an example to analyze its current accountinginformation system application, points out its deficiency, and makes some suggestionsaccording to the mentality of intelligent three-dimensional dynamic accountinginformation platform that is constructed in this paper.