Reconstructing Of Accounting Information System Based On Events Theory

Since the end of the twentieth century, the information technology revolution and economic globalization have been bringing about unprecedented competition on the enterprise. The Accounting Information System is an important part of management information system. It is basic and crucial in the business management and operation frame and provides the most important data. 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 leads to the condition that accounting information can't meet the need of its users and the crisis of decision-making value exists. So, it is necessary to establish new Accounting Information System. The Accounting Information System is based on events approach theory and the Data Warehouse theory, which is involved in this paper.Firstly, the article analyzes the change of the environment, and explains the necessity of the reconstruction of Accounting Information System,and then expounds the theoretical basis of the reconstruction of Accounting Information System -- event approach, as well as the data warehouse and XBRL language as technology support. The paper studys the traditional Accounting Information System construction principle and its limitations, and proposes a conception establishing a decision-making oriented Accounting Information System, as well as intelligence. On this basis, the paper hierarchically introduces the principle how to construct the Accounting Information System based on events theory, and it puts forward the idea of logic structure. Finally it gives utility positioning analysis on Accounting Information System...