Studying The Restructure Of Accounting Information System

After the 1980s, Information technology changing with each passing day has revolutionized the socioeconomic development, the way companies do business , manufacture technology means, even the people' s life style .Facing new challenges, the realm of accounting also makes positive use of information technology to drive the innovation in accounting field, but "compared with the rapid development of business management revolution since 1980s, the innovation occurred in finance and accounting field has dropped behind for one generation (Thomas Walther, 1997) ."There are many factors restricting accounting reform , among which the most important one is the traditional accounting process .In this old process, even if we implement the accounting computer which just automatizes the traditional accounting process, the real-time accounting information control still can't be put into effect, we also can't meet the needs of business management by using the information supplied by accounts.Therefor , how to use the ideas and methodology of Business Process Reengineering(BPR) for reference, reengineering the accounting transaction process, establishing highly efficient accounting process according with the enterprises' operation, and reconstructing the accounting information system (AIS) has become the chief issue in the realm of accounting.This dissertation based on the basis of the change of accounting objective and the development and transformation of AIS, generally analyzes the influence on AIS in Information Era ; systematically studies the basic accounting process, the basic idea, essence, principle of the BPR theory which can be used for reference for Accounting Process Reengineering (APR), and points out that the reengineered accounting process should be the one that' s based on the event-driven system , embedded in the business process and is the real-time information collection , and that regards supplying the internal and external decision support information as the main goal. At the same time, accounting process should focus on the decrease of process cost, increase of the process efficiency and improvement of the process information quality, and establish the accounting process evaluation index system to improve the ability of creating value. In the last part this dissertation proposes accounting information system construction on the base of BPR .Through the analysis about the foundation and target of the AISR, we bring forward an operational integrated internet finance system based on the event-driven system...