The Research On Realizing The Function Of The Event-based Accounting Information System

Based on the functional module division, this paper divides the function of the events-based accounting information system into three parts:data acquisition subsystem, data processing subsystem and data reporting subsystem.In the study of the data acquisition subsystem, this paper first divide the economy event of the enterprise into three parts:business event, management event, and information event. Then based on the enterprise business flow, this paper divides the business events detailed, and builds the business event tree. Then, this paper based on the OCR technology to realize the data-collection function of the data acquisition subsystem. After building the application flow of the OCR technology, this paper explains its operation detailed.In the study of the data processing subsystem, this paper first builds the data flow chart based on the concept of event document and the enterprise data processing flow, in order to reflect how the data is flow in the event-based accounting information system roundly. This paper also build the event documents template, which is very important to the realization of the data processing subsystem'function, according to the categories of business events. At last, this paper researches how to make the event documents automatically, based on the purchasing events.In the study of the data reporting subsystem, this paper first builds its basic framework, then puts forward the idea of an open data reporting subsystem based on the classification of information users and the analysis of their requirements to the information, and also builds its framework. At last, this paper try to realize the function of the data reporting subsystem from the XBRL communication platform which is build based on XBRL technology.