The Research On The Reconstruction Of Accounting Information System Based On Event Approach

The value of accounting is to provide useful information for decision-making. With the development of information technology and economic, the accounting information contained in the accounting statements which is provided by the traditional accounting information system has been difficult to meet the needs of management and decision-making, users often need to search requisite information from other operation systems of the company. The pioneer of empirical Beaver considers that accounting information is only one of the information which the users get, and there is competitive relationship between accounting information and the other source information. If the information provided by the accounting information system can not meet the demand of the users, they will lose customers. No customers, accounting information system will also be the loss of life. The crisis of accounting value which the current accounting information system faces makes people understand that it is necessary to undertake a comprehensive reform of the existing accounting information systems, and build a new generation of accounting information system.This article first reviews the current research achievements of the event approach, and states the significance of rebuilding the accounting system under the event approach. And then we introduce the event approach accounting theory of Sorter,and discuss the differences between the event approach accounting theory and traditional values approach accounting theory. Then from the development of the accounting information system, the article points out that the Paciolo's double-entry accounting system which the traditional accounting system based on leads to an inevitable defection of the accounting information system. From the combination perspective of database technology and event approach, the issue discusses the research progress of the reconstruction of accounting information system under the event approach, focuses on the principles and research progress of REA data model base on the semantics, and combines the time working flow ideas, and improve it. At last ,it points out that the accounting information system based on the event approach should breakthrough the Paciolo's double-entry system structure, using the event-driven architecture ,data warehouse, decision supporting system, and other tools to provide users with a multi-level financial report, focuses on the combination of the accounting information system and the other business systems integration issues under event approach, and at last, to provides the structure map of the system and to describes it.