Research On Accounting Information System Based On Events Accounting

With the coming of information age , modern information technology especially network service technology has lay great impact on society economic and organization structure .The competition between enterprises become more harder, in order to adapt to the market economic enterprises build information system. The accounting information system is an important part of management information system. The traditional accounting information system is unable to meet diversified, individualized demands. The decision-usefulness of accounting information occurred to be a crisis.In this case, accounting information system need to reconstruct under the direction of a new accounting theory, there comes the events accounting. Accounting information system based on the events accounting built on the basis of events accounting theory and database theory and operation process oriented. This system has made use of event-drive mechanism and realized the integration of accounting system and other system. It can meet variety of information demands for it deal the information as transaction happens. At first, this paper researches the related theories contained events accounting and REA model; Next, figure out the limitation to the traditional system by analyze its nature and principle, and give the development direction of accounting system in our country. And then, point out the design idea and the base of management and technical. Finally, this paper has been probed into the actual application of this accounting information system in a company.