Reconstruction Of The Financial Report Subsystem Based On The Event Method

Since the advent of the new economic era, people's work and life have experienced a fundamental transformation, and there has been a steadily growing demand for information. The demand for accounting information is the primary engine for the development of accounting information systems. As the traditional standardized and unified financial reports based on the accounting cycle can hardly cope with information users'demand, it's necessary to reconstruct accounting information systems and to build an open-style financial report subsystem based on the theory of the event method and using modern information and network technologies and database technologies, in order to satisfy the diversified, personalized information needs of accounting information users.This paper consists of four parts:Part I mainly elaborates on accounting as an information system and the relationship between the socio-economic environment and accounting development, and gives a brief description of accounting information system and financial reports.Part II mainly presents the new higher requirements of the society in the new economic era for accounting information, and analyzes the major flaws of financial reports under the traditional accounting information system in terms of basic theory and technology.Part III mainly presents the major views regarding the current improvement of accounting information systems and financial reports.Part IV mainly expounds the basic ideas on how to build an open-style accounting information system based on the theory of event accounting and using modern information and network technologies and database technologies, in order to cope with accounting information users'requirements about financial reports under the new economic environment.