Research On Accounting Information System Based On Events Approach

In recent ten years, the informational tide has assaulted every corner of the whole world. Modern information technology, especially the network technology is applied to each field extensively, having already changed the production structure of social economy and institutional framework. IT technology applies to the accounting field, its impact on accounting is deeper and deeper, promoting the accounting's value constantly. The drastic change takes place in the financing environment where accounting research depends on, challenging the traditional accounting theory severely. The traditional accounting information system is unable to meet diversified, individualized information demands of users . The decision-useness of accounting information presents the crisis.Event approach was put forward by U.S.A. professor George in his thesis" Event Approach in the Basic Accounting Theory " published in 1969 (George H. Sorter ,1969). It requires accountants to offer genuine, overall and primitive event information as much as possible. The users can get what they need according to their requirements. So, the accounting information system based on event approach aims at melting the border of AIS and MIS, regards all kinds of economic activities as the centre, its primary goal lies in setting up operational activity model to reflect the reality of the economic business as much as possible, thus really accomplishes the information integration. Its greatest characteristic is the flexibility, including a variety of optional data processing function, which can not only produce the financial statement, but also produce self-definingly various views according to the needs of users. Therefore this system can well support various demands of information users.This research is about the question of the accounting information system, which is in the crossing area of accounting and information system. We plan to carry on this research from the angle of event approach.We study from the motive force of accounting development to expose problem and defect of enterprise's accounting mode existing in the present stage. All sorts of predicaments of the accounting information system come from existing accounting theory and method, accounting discipline has already been in the crossroad and needed a new frame. Event accounting should become the theory foundation of the new frame, we will prove this systematically in the article. On the overall arrangement of the article, we regard the question why and how to construct the accounting information system based on event approach as a thread, organize discussion from respects inchluding theoretical foundation, feasibility research, technological means,etc. First of all, on the basis of dissecting the event accounting theory thoroughly, we study the relation between value accounting and event accounting, describe the advancement, necessity of event accounting. Secondly, we carry on the feasibility research of constructing accounting information system based on event approach, make emphasis on REA model to solve the collection and storage problem of the economic events. On studying how to construct, we research the expert system emphatically, and discuss how to utilize the thought of the expert system to solve the problem on accounting process directly from economic events. Meanwhile, we also try to study the affirmation, measurement and storage standards of economic events.