Research On The Construction Of Modern Accounting Information System Based On Decision-Making

This dissertation puts forward the construction of Accounting Information System (AIS) as amicro solution to the phenomena of "information technology productivity paradox" which isbeing researched nowadays.After deeply analyzing, the form of modern AIS embarks at management accounting. Then thedissertation analyses goals and structures of the whole system as well as its sub systems. Fromthe view point on associate dynamic change of info flow, cash flow and work flow, therelationship among FAIS (financial accounting information subsystem), MAIS (managementaccounting information subsystem) and operation system is analyzed by twos. In addition to that,improve pattern and the influence are discussed. Database, model base and method base are thenprobed.This dissertation classified AIS by the construction of data, which is based on the systemevolution point. It discusses the three layers of accounting recognizing regulation it concludes,which is based on thought of finance and business to be integrated and individual selection fordecision making. In addition to that, the function of traditional DDS is blended with that of newDDS in order to reflect case management.The purpose of this dissertation is to explore and summarize the rule of decision based modernenterprise AIS from the data flow and total structure view, in order to promote the integration ofIT and Accounting .With the efficiency of accounting management advancing in enterprise,benefit in accounting management is achieved.