Research On Building The Accounting Information System Based On The REAL Concepts

Accountant is essentially a system that carries on the processing to the accounting data and providing value information, it must be constructed to adapt the new social environment. The development of social economy strengthens information demand inevitably, and the expansion of information demand also inevitably impels the consummation of accounting information system constantly.The accounting information system (AIS) is a computer information system that takes the computer as the main tool, provides each kind of accounting and the financial information to users. The traditional accounting information system takes the DCA (Debit-Credit Accounting) system as the foundation. The information provider only carries on accountant and report to confirm the measurement according to the accounting standard, not notice the user's concrete demand, that limits even has strangled the information users'initiation on information need.This article inspected the enterprise in supply chain environment ,and carried on the discussion about constructing the accounting information system under the supply chain environment: First, discussed about accounting information system under the REAL pattern, concluded the difference between the accounting information systems which under the REAL pattern and the traditional pattern; Next analyzed the necessity to make the improvement of accounting information system which under the supply chain environment, proposed the demand of supply chain management about accounting information, and has defined the accounting information system's characteristic under the supply chain environment and the supply chain management; Afterward ,proposed accounting information system's construction goal and the principle under the supply chain environment, based on the REAL pattern; After that, discussed accounting information system's structure under the REAL pattern ,according to the construction goal and the principle; Finally , choose sale/receives process and carried on analysis design of accounting information system which under the supply chain environment and base on the REAL pattern.