Rea Model-based Accounting Information Systems Research

Accounting is a information system, and the environment is the jumping-off point to study accounting logically. In the modern times of knowledge and economy, where the economy is globalized and society informationized, the financing environment on which the accounting research is based is changing dramatically to the extent to challenge the traditional accounting theory. The shortcomings and predicament of the accounting information system lead to the status quo that it can not satisfy the users' increasingly diversified and individualized needs. Therefore, here comes the crisis as to the decision-making serviceability of the accounting informationThe accounting information system this paper deals with is based on REA(Resource-Event-Agent) accounting theory. It is a modern accounting information built on the basis of event accounting theory and information system theory and 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 really an operational on-line transaction system. In this system, account checking system and the decision-making system of the corporation can share the compositive operational data base .It can help to use and support all the information required by clients and output multi-level and multi-user view.This paper is to make up a comparatively consummate and REA based accounting information system with event accounting as the core and through the lucubration of the REA accounting theory. The content is like this: first, the author gave a summary of the structure and shortcomings of the traditional accounting information system, a review of the current event accounting and data base accounting and REA accounting and so on. At the same time, the author made a comparison and provided the reason why REA accounting cannot be accepted and further explained REA accounting can be developed better only when combined with the traditional accounting theory. Second, in order to make full use of the advantages of the two, the author primarily expanded the events and resources of REA accounting so that it can be more compatible with the traditional accounting without abandoning its own strong points. The author produced REA model based accounting information system structure according to the characteristics of modem information environment, and explained with example how to approach the REA semantic model accounting information system. At last the author analyzed its implementing characteristics and probed a little into the feasibility of the combination of REA accounting theory and Activity management, and also brought forward the event management idea on the basis of task management.As for the arrangement, this paper outspreads several parts with event accounting theory as its longitude, satisfying the users' requirement as its woof. Among those, the core object is to make up a REA model based new accounting information system structure that at the same time assimilates the advantages of the traditional accounting theory.