Research On The Co-Operation Pan-Accounting Information System (Pais) Based On Supply Chain Management

In now the whole world economic integration, the enterprise cooperation day by day strengthens, under the user demand more and more individuality environment,supply chain management became one kind of new competition strategy.Its appearance has brought the unprecedented challenge for the fundamental research and the work of accounting. The accounting information system could not adapt the modernized business management and the need of policy-making based on traditional accounting. Therefore, how to studies the construction of accounting information system to adapt the new competition environment, and to satisfy the enterprise policy-making need, became the key point of accounting research.This author embarked from the view of management, based on the information system viewpoint, studied the question of accouting measuring and accounting information. The author proposed the theory framework of cross enterprise pan-accounting information system. Compareing with the traditional accounting information system, the cross enterprise pan-accounting information system is to establish with the maintenance enterprise long-term competitive advantage, is omni-directional, the multi-angles, the value information management that broke the enterprise boundary.It included the supply chain cost management, the conformity business plan and the cross enterprise comprehensive budget and so on many contents.This research was divided into three parts: First was an introduction, introduced the research background, asked the research question, the research mentality and the method; The second part discussed the opportunity and the challenge which the accounting theory and the operation faced, and aimed at the traditional accounting's limitation to propose the rationale of pan-accounting information system under the supply chain environment, namely pan-accountant the theory; The third part comprehensively described pan-accounting information system constructing: the theory framework of pan-accounting information system, the supply chain cost management system designing, the conformity business planning system, the cross enterprise comprehensive budget management and so on. Finally was the concluding remark, carried on the summary to the paper main content and the conclusion, and proposed the future research direction.