Research On The Accounting Information System Under The Environment Of The Network

Accounting is an information system. The environment is the logical basis of the study of accounting. In the time of the network, the environment of accounting study is changed greatly, and the traditional accounting theories are being challenged. Now, the drawback of Accounting Information System (AIS) leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists.AIS is one of the most important parts of MIS. This article, which based on the theories of Event Approach and Business Process Reengineering (BPR), realizes the On-Line Transaction Processing by the newly network technology and the database technology. In this information system, the accounting information system shares the same data environment, and it can meet the need of information of all users from various views.The thinking of research of the article is: It begins to analyse the impact on accounting information in the network. Then, it has described the drawback of the traditional accounting information system and developed the predicament. Then, in terms of business procedure of the accounting information system, it has studied main influence factor and the realistic necessity based on the Event Approach's accounting information system and technical feasibility that the new-type accounting information system should consider of designing; Among them, its key research regards accounting theory of the event as guidelines under the environment of network, how to use " Three Databases " theory and technology to analyse and design the business database and accounting principle and structure of information system based on Event Approach of the transaction processing type. It studied the realization foundation of the accounting information system under the environment of the network finally.On the overall arrangement of the article, the article takes design of the new-type accounting system structure of information system as the thread and analyses with the accounting information demand that launches every big chapter of full text for the starting point. It has described the evolution and drawback of the system structure of the modern traditional accounting information system sequentially, construction principle and the design based on the Event Approach's accounting information system and foundation of realizing of the new-type accounting information system; It has proved social economy and market competition are the most primitive demand. It has promoted the change of the management theory. Management theory and accounting theory have offered the mode of constructing for accounting information system; The influence of the information technology of the network is the most basic. It is influencing the development of the system structure of the accounting information system directly and indirectly.