Research On The Accouting Information System Under The Environment Of The Network

The accountant is an information system and the environment is the logical beginning of accountant studies. Under the environment of network, the social environment (economic globalization, etc.) on which the procedure of accounting information system depends and the accounting information demands have changed dramatically, the traditional accounting theory faces severe challenges. The drawback and the development dilemma of the existing procedure of accounting information system cause that accounting information can't meet the requirements of increasingly diversified and individualized information, and also that the usefulness of decision of accounting information is confronting crisis. The existing accounting procedure of information system can't already meet the needs of development of modern society, therefore, constructing the new accounting procedure of information system under the environment of network is really necessary.In this paper, the research summary of accounting procedure of information system and its deficiencies will be first introduced, and then some analyses of the gradual progress of the accounting procedure of information system and discussions about the shortcomings will be presented in the next part. It also elaborates the necessity of designing the procedure of accounting information system under the environment of network and analyzes the theoretical foundation and technology that the accounting procedure of information system is designed under the network environment and applies the balanced score card to the flow design of the accounting information system. In the following, it analyzes the common character of the business of acquiring / payment, the conversion process and sales / collection process using incident urge method and the frame analysis of enterprise information system is completed. With the aid of tools such as REAL model system, I finished analyzing and designing the modules of access/payment, transformation process and sales/collection, and the designing of database of each subsystem, the study of how to design the relevant item evidences independently. Even more, I evaluated the design of processes of accounting information system under network environment with the evaluation system relevant with the theory of balanced score card and continued to lead an improvement of enterprise accounting information system.The primary enlightening characteristic of this paper is applying principle of Balance Score Card to designing evaluating index system to evaluate process of accounting information system, feeding he evaluation results to it, and then improves.. defect of the system in time. the change of enterprise's external environment condition,it continue to lead an improvement of enterprise accounting information system. according to the index system designed.