Event-Driven Accounting Information System Based On Data Warehouse

Since the end of the twentieth century, the information technology revolution and economic globalization have been bringing about revolutionary changes on trading environment of business organization. In the presence of those new challenges, the accounting profession is also actively promoting the use of information technology in the reform of accounting, but with the traditional accounting cycle based AIS, even if the accounting firms are able to computerize their accounting system, it can only be called the automation of the traditional accounting process. The scopes of accounting data acquisition and the storage structure have not undergone any fundamental changes. Accounting concept of real-time control can not be implemented in the enterprises, and the information provided by accounting is still unable to meet the needs of management and decision-making.As a result, in order to reconstruct the accounting information system, it is of great significance to learn how to draw on the management concepts of Business Process Re-engineering to restructure and establish an efficient accounting process that is in line with the needs of the operation of the enterprises. On this basis, the design rules governing the General Information System data model can also be introduced into the field of accounting to reform the accounting data model so as to improve the quality of accounting information.This article begins with the introduction to information system perspective and the evolution of the accounting information system ,then it goes on to explain the main guiding ideology used in the accounting business process reengineering by referring to the basic theory of thinking and methods used in the enterprise business process re-engineering. After reconstruction, the accounting process should be within the event-driven system, embedded in business, real-time data collection, and function with the main objective of providing internal and external information to support decision-making. Based on this, an event-driven accounting information system should be established in combination with REA accounting model. The system has integrated all the business data and real-time control. It is compatible with the traditional view of accounting information output; this has effectively addressed the issues of integrating financial business accounting, financial accounting and management accounting under the new economic and technological environment. In order to enhance the system's ability to support decision-making, the overall structure of the system has combined with the data warehouse technology and the application of information analysis and decision-making.This paper aims at implementing the idea of integration and the use of event-driven mechanism in the realization of accounting and business process integration which also integrates with REA accounting model to deal with day-to-day management of operational data. The use of data warehouse technology is proposed to integrate comprehensive, historical data and other information needed in business decision-making analysis. Breakthroughs have been made to improve the single and passive data model of the traditional accounting information systems. It is believed to be able to meet a wide range of decision-making related information needs of different levels of users of accounting information in a timely manner.