The Effect Of Database Technology Upon The Accounting Information Quality Under Network Environment

Accounting is an information system and accounting information is the system's products. Environment is the logic basis of the study of accounting. In the time of knowledge economy, the economic environment on which accounting research based has changed greatly, therefore, the traditional accounting theories are being challenged. The drawbacks of the current accounting system leads to the low quality of accounting information which can not meat the diversity demands of information users and cause the crisis of the decision-making value of accounting.The research method of this article is: start with the actuality of current quality of accounting information, synthetically analyze the cause of its bad quality and point out that technology is one of important factors that always been ignored. Then, by the contrast of different accounting information quality under corresponding database technology, show the great effect of database technology. In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.Based on the decision-making value of accounting information, the article analyzed the development courses and drawbacks of traditional accounting information system, the construction theory of new AIS and the fact that the data warehouse technology based on database technology is the key of strategic management. It is the net database technology that promoting the accounting information system developed from handwork system to modern AIS. AIS, the subsystem of management information system, are the produce line of accounting information product. In this respect, the quality of this product is closely related to the produce line. The development of net database technology will lead to the information share in entire company and furthermore on the whole supply-demand line, thus, in this process, make the quality of accounting information improved.