Study On The Construction Of The Accounting Information System Model Based On REA

In the social background of economic globalization and the network technology to bring forth the new through the old, the environment of accounting changes greatly, a great challenge to the traditional accounting theory of debit and credit, and the traditional accounting information system gradually exposed the drawbacks, which is difficult to meet the needs of diversity、real-time decision usefulness information, etc. of users. So the accounting information system calls for reform as one falls and how to establish a flexible, agile accounting information system has become a pressing matter of the moment. With the rapid development of information technology, researchers have proposed many ways of the reconstruction of accounting information system based on network technology. We Select the REA model for the reconstruction of accounting information system in this paper as the following: the complete and independent system which consists of the basic input, processing and output can receive input data and instructions In accordance with the instructions for the data processing and output the useful information..This paper summarizes and reviews the development process and the main point of view of the traditional accounting information system and the accounting theory of event and the REA,Pointing out the necessity of the theory in the construction of the accounting information system based on REA. The main body of this phase is the study of the traditional accounting information system containing the functional structure and the information flowing process: using computer instead of manual accounting, No change in the form and content of accounting. The method of information input afterward greatly hindering the real-time control, The output being single financial statement information. The limitations of the information hardly meet the needs of users, while the REA model can fundamentally solve these problems. Therefore, the construction of real-time accounting information system based on REA is necessary in practice. Secondly, in order to explain better the model building process, the author attempts to construct a theoretical framework of accounting information system model based on REA and it will be divided into five systems: the target system, the theory of system, the process system and the realization mechanism of system. Every system were explained in detail and the REA(resources, events, participants) model is extended to study, Adding the L(Location) to become the REAL model.Finally to take the sales and collection process as an example, An in-depth analysis of the business process make the business process modeling possibly. Business processes can be isolated from four types of entities: resources, events, agent and the location. A deep analysis of the relationship between them enables us to find out the relations between entities base to build the conceptual modeling, logical model, physical model. The article finally explains the principle of the system established how to achieve the goal of accounting information system. The ultimate function of the system is as follows: a comprehensive business data recording, information monitoring and feedback in time, a full range, variety of information providing for different users. And it analysis the implementation measures and Conclusion of the accounting information system based on REA. The contribution of this paper lies in the following points:(1) Constructing and studing the theoretical framework based on the accounting information system of REA model to further clarify the necessity of constructing the real-time accounting information system based on REA.(2)Studing the extended REA model, Joining in the concept of "place" and other entities to further improve the REA model.(3)The extended REA model is used to construct the accounting information system of the sales and collection process, and so on to other processes and model construction to lay the foundation for the construction of the whole system of accounting information..