| The rapid development of information technology in the network information age causedvarying degrees of erosion to all walks of life, the accounting field is no exception. Improvethe quality of accounting information is still hot topics, from the information collection to themode of financial report output, information technology has infiltrated every corner ofaccounting. This proves, accounting informatization can grasp the transmission andprocession of information systematically and comprehensively in real time and promote thecompetition ability and the quality of the enterprise effectively. Although the accountinginformation system is constantly updated with information processing technology caneffectively complete the accounting data collection, processing and post processing, storage,but the accounting methods and accounting theory is still facing the challenges of informationtechnology and impact.Research on events accounting, as one of main stream of numerousinnovation researches, emphasizes offering the original business information which has notbeen processed. It can recover the overall perspective of transaction process according to therequirements of information users even if been carried a small amount of sum to restorethe complete picture of the transaction process in accordance with the requirements ofinformation users. Traditional descriptive qualitative accounting statements cannot fulfill therequirements of accounting information users. Use economic matters’ information into thedecision-making model is the problem which the information users should be solved bythemselves. The main work of accounting should be guaranteeing the provision of iteminformation to the information users are professionally and timely. Consequently, it’snecessary to rethink whether the generation of new accounting statement can detect thespecific item information directly.In this paper, a comparative analysis of methods to analyze the defects of the traditionalaccounting process, and combined with the revelation of XBRL financial reporting system,discussed the generation process based on accounting matters credentials.By building thecertificate accounting statements subsystem, attempts to improve the generation mechanismof traditional accounting information system accounting statements. Research using themethod of system analysis and design, the model of innovation in logic, the source of data forthe design and detailed description, and the system is tested to a specific enterprise economicactivities as a case, use the information technology, the improvement of generationmechanism of traditional accounting statements the completion of the verification. Completedthe validation of accounting statements generated mechanism,that based on the eventscredentials, Provide a suitable platform for the full use of the information for the matters.The innovation of this paper is to:(1) In view of the basis on certificate automatically generate accounting documents and accounting books, Bold vision of traditional accounting report generation mechanism ofimprovement ideas, the logic the accounting statements subsystem design innovation, aimedat improving the system integrity, automatically, information feedback timeliness of theinformation supply diversity.(2) use systems analysis and design methods to test the subsystems of matters credentialsaccounting report generation mechanism-based applications to achieve, compatible with theexisting accounting system, accounting standards, selective queries can detect the realoriginal appearance of the data information, Achieve a desired state, from statements toaccounting books，and from accounting books to certificate.(3) By system testing of a specific economic and business activities of the enterprise, Buildthe XML database, use ASP technology to interpret the XML files, achieve the dynamicaccess of data and information, displayed on client to the form of a Web page, facilitateinformation users enjoy what they need. |
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