The Construction For Accounting Information System Of The GRP Based On REA

The accounting information system of GRP is based on events approach accounting theory and REA model. It is a modern accounting information system built on operation process oriented. This system has made use of event-drive mechanism and realized the collection and real-time control of all the operation data. It is real an operational on-line transaction system. In this system, accounting information system and the decision-making system can share the information of online business database. It can help to use and support all the information required by user and output multi-level and customizable views. A traditional government accounting information system can't fulfill the demand of GRP, so instruction of the government accounting information system need new accounting model that is REA accounting model. This paper has researched the system structure, business documents and accounting statement of the accounting information system. In the end of the paper, author proposed that REA model can be applied by the GRP system.