Event-based Accounting Information System In The Information Environment

The twenty-first century has witnessed advent of the informationalization era, which brings about dramatic changes to society without the exception of information demand. Historically information demand is one of dynamos that power the development of the accounting information system (AIS). However, in the new age the traditional accounting cycle based AIS does not live up to information users' expectations. Therefore it is of necessity to reconstruct a new event based AIS for the users initiatively to process and retrieve information they needed in real time. Meanwhile, Internet and database techniques and business process reengineering (BPR) significantly serve as the solid foundation of reconstruction. Last but not least, the thesis ends up with involvement of the accounting information service modes in support of operation of the new system.