Study Of Modern Accounting Information System Based On Events Theory

The twenty-first century has entered the informationalization era,which brings about dramatic changes to society and the enterprise is facing the unprecedented competition.The accounting information system is an important part of management information system.It is basic and crucial in the business management and operation frame and provides the most important data.The environment is the logical basis of the study of accounting.In the time of the network, the environment of accounting study is changed greatly,and the traditional accounting theories are being challenged.Now,the drawback of Accounting Information System leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists.So,it is necessary to establish new Accounting Information System based on proceeding theory.First of all,this paper studied change of the environment that Accounting Information System builds upon,analyzed characters step by step that modern Accounting Information System should possess.It confirmed the issue need to be settled in this paper.Secondly,this paper analyzed the elements that the traditional Accounting Information System based on and the shortage of it,this paper also explain that it is necessary to establish new Accounting Information System based on proceeding theory.Next,this paper analyzed two important subsystems--information collection and information record.At last,this paper analyzed deeply socialized record pattern—social record center,to make more society value.