Research On Event Accounting Based On GB/T24589-2010Standard Of A Company

Since21st, the modern information technologies have widely used in various fields,the social economic structure has been different from the traditional. Information usershave more focus on the quality of accounting information, because more complex marketand more complicate financial derivatives lead to an increase of uncertainty for makingdecisions. Nowadays, traditional accountingcannot satisfy the diverse demand of differentusers. However, event accounting theory was raised to solve the problem. The main idea ofevent accounting is that accounting personnel should provide comprehensive and completeoriginal event information, which is relevant to decision-making, instead of only providinggeneral financial reporting and then information users can chose ones as their strategies.This paper is based on event accounting theory, by using GB/T24589—2010standard to study how to realize event accounting under existing Accounting InformationSystem (AIS). Firstly, it introduces GB/T24589—2010standard and indicates it canreduce duplication of data printing. Next, the essay compares event accounting theory andtraditional ‘value method’ accounting theory to prove these two theories have the same root.Thirdly, due to the advantage of event accounting theory, this paper then illustrates thetheoretical research of constructing the AIS based on events approach. However, with thetheoretical and technological difficulty of restricting new AIS, we consider a compromisemethod by means of standard accounting information to realize events approach. Finally,the paper analyzes a case study of A Company by indicating defective data and designingsupplementary data acquisition and processing methods under event approach.This dissertation uses theoretical research and case study, designs a method to realizeevent approach under existing AIS and holds the reference value of other companies.