Research On Restructuring Of AIS Based On Business Process

After the1980s , Information technology changing with each passing day has revolutionized the socioeconomic development,the way companies do business,manufacture technology means,even the people's lifestyle. Accounting, as the necessary information process and main performance measurement system of all enterprises, under the circumstances of information technology whose core is computer, is also undergoing significant changes. Also, accounting, as part of enterprise information system, is suffered not only by the direct impact of IT revolution, but also by the indirect impact of organizational change led by IT.From view of the current reality, however, the accounting information systems have not undertaken any fundamental change: the only changes are mainly on the technology used to input, process and output information, but the content of output remains unimproved. The reason is that the current systems are based on financial accounting with the purpose of producing financial reports. Although quite a few new management accounting methods were developed with the organizational revolutions recently, but it is difficult to integrate the new systems into the enterprise formal accounting system based on financial accounting, which results in the difficult situation for their applications.The enterprise accounting system is not only a technical system. It provides information that supports the current organization structure and it is the reflection of formal and informal power structure inside the organization. The traditional accounting system based on financial accounting is suited to the hierarchical organization structure. Nowadays more and more enterprises, faced with fierce competition in the global market, began to undertake business process reengineering (BPR) toward the enterprise strategy, which often result in the flat organization structure based on business processes. Accounting, as the necessary information process and main performance measurement system of all enterprises, must be changed to satisfy the new information requirements and organization structure. Activity Based Costing (ABC) and Balanced Scorecard (BSC)are management accounting systems suited to new situations. ABC or BSC, however, can not work on the accounting system that the traditional management accounting systems are based on. It is necessary to redesign the basic information system to acquire the effectiveness of new systems. Therefore,breaking through the traditional way to design enterprise accounting system based on financial accounting, the research proposes a new accounting system for the purpose to satisfy management first so as to improve the relevance of accounting information to decisions. By the author in the analysis of the new requirements caused by BPR, combining with the REA accounting model, the author proposes a new accounting system based on activity, called activity-based accounting.Then an integrated enterprise system based on activity accounting is structured to include BSC as the system core. The new system not only provide information directly for the Activity Based Costing and Activity-Based Management and support the process management; but also can provide most of the necessary information for the balanced scorecard because of the integration of the financial information and non-financial information. The system framework provides a new program for the enterprise in building enterprise systems.