Research On Event Accounting Information System Based On Value Chain

Enterprise value maximization is the goal of the modern business. Along with the statement of value chain theory, value management has become the core idea of modern management, the value chain management summons accountant to carry on the transformation. At present, effective accounting information system should be based on event accounting theory, integrate the idea of value chain management, design the multi-dimensional event database for the AIS to provide abundant data, and ultimately provide useful accounting information to users for decision.This paper first has analyzed the present situation of the event accounting information system, points out that the event accounting information system has not in common use in the enterprise. Then it analyzed the reasons why the event accounting information system is not commonly used and the problems what still exist in the system:the event accounting theory has not been perfected yet, and the standard to confirm event is uncertain; the subsystem is lack of coordination; the construction of accounting report framework still not have the conclusion.Second, based on the value chain, the paper build the event accounting information system. It used the value chain analysis method to divide business processes into six categories:acquisition/payment process, human resources management process, the financial capital acquisition/payment process, production transformation business process and technology research and development process. The classification of business processes based on the value chain made clear the event classification standard and built the foundation for the construction of event accounting information system.At the same time, the division of the business processes by value chain would link the business database with the event database, promote integration of information from the isolation, eliminate the gap between subsystems, and ensure the data of unity and sharing. Finally, the system will collect and transmit the financial and nonfinancial information to XBRL, XBRL format business processes and data, stored them in XBRL documents, and transmitted them to the event database. The information requires can customize their own needed financial statements.Finally, the event accounting information system based on the value chain must be compatible with the traditional accounting information system. It need to do the work in three areas:implement the integration of accounting information system and the business system; coexist the traditional financial reports and event databases; implement the compromise of REAL. The event accounting information system and traditional accounting information system are essentially different, in order to successfully complete the conversion between the two systems, we should pay attention to some problems.