Research On Constructions Of Modern Accounting Information Systems Based On Event Approach

Accounting is an information system. The environment is the logical basis of the study of accounting. In the newly economic time, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the abuse and difficult position of Accounting Information System (AIS) leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists. The traditional accounting cycle based AIS do not live up to information users' expectations. Therefore it is necessary to reconstruct a new AIS based on event approach for the users. At first, this paper reviews historical research about Event Approach Accounting. Then, this paper analyses the construction principles and the inadequacies of the traditional AIS, and expounds on the necessity of introduction of the modern AIS based on Event Approach it. In this foundation it thoroughly studies the construction of modern AIS based on Event Approach: Its premise is the business process reengineering and accounting process reengineering. Its goal is the integration of accounting information system and other business information systems. The core of which is the use of event-driven architecture and the use of integrated management approach about business and information processing. The end of the text is about the designs of Event credence and accounting reports.