The Study Of The Value Management--based Accounting Information System

Since 21st century, a new era that giving great changes to the enterprises' living environment has already arrived. At new era, the standard measuring the enterprise is not the profit, but a synthesized index reflecting the competitive power of the enterprise. This index is the value of the enterprise. It balances the relation of all person who correlate with the enterprise. It includes multiple values, and it is a set of shareholder value, society value, staff value and customer value. It gives consideration to not only the immediate interest but also the long-term interest. The administrative authority of enterprise should implement value management, and realizes the maximum of the value of enterprises. As to the enterprises' living environment, the accounting information system of the enterprise today can't satisfy the demand of the enterprises' value management. The characteristic of traditional accounting information system lies in only gathering and storing data which changing assets, debts, and interests and outputting the accounting information of the checking type. The treatment to information has also lagged. When the enterprise carry on value management, it can't be only satisfied with the checking type, and it also need relevant accounting analyses, plan, and controlling information. This thesis proposes a imagining of constructing value management-based accounting information system. The difference between the value management-based accounting information system and the traditional management accounting information system is that the value management-based accounting information system is based on the enterprises' value. It reflects the enterprises' value and the value activities. In addition, it can help the administrator of the enterprise control the value activities and make decision to realize the goal of value maximum. I think, the design of the value management-based accounting information system include the design of function structure, the logic structure, and the accounting business process reengineering.