Collaborative Business Environment, Accounting Information Systems Research

The synergy of finance and business is always a studied problem of accounting information system and management information system. However, the rapid development and wide spread of modern information technology and network provides the condition for realizing the synergy. It also exerts profound influence upon accounting information system. Building new accounting information system has become an urgent need so as to meet demands of management for modern enterprises.Given the shortages for traditional accounting information system, after a study on reconstruction of accounting information system by event accounting theory, real model, database technology and so on, this paper reengineers accounting process, analyses the process of synergic business and the concrete application of real model in business process. Then it comes up with the designing ideas for establishing accounting information system under the circumstance of synergic business, by which its system structure, the structure of database tables and the data model are devised in detail.The system built in this paper is a real integration of accounting information system with other business subsystems that give business data to accounting information system when transactions are dealt with. All data correlated with business activities are stored in business-event database, which can be used by all units. The system, a unity of material flow, capital flow and information flow, can really realize the synergy of finance and business.