Research Of Restructuring AIS

At present, as mankind has marched into the new millennium, economic globalization and informationization in social life are developing rapidly, increasingly changing people's material and cultural lives. It transforms the mode of the commerce runs and also transforms the issues that the handlers face. From just used to raising the efficiency of the business to the continuously deepening of the information technique appliance in now, gradually changes to the backing of decision, the information technique-based information system becomes a pre-requisite management tool in each of successful corporation. Among them, the AIS is the important constitution of the business administration information system. It was placed in a key point in operation and supervision frame of business, and again the position of foundation, it can provide the most fundamental figure for the information-based strategy of the corporation .Therefore, the search of AIS has been the important topic in accounting's field.The related specialists all steered a search to AIS from different angles at home and abroad, the AIS is a cross academics, so it will cause the scholars search angle different. Because of the search frontier of the AIS is dissimilarity and currently the frontier has been gradually faint between its AIS and the business whole information system, the theories about of the AIS research still has no perfect theories system, and currently most of the textbook about AIS just undertake a introduction of the basic features about the information system in our country, only introduces several big mold pieces of the AIS such as accounts handle, wage supervision, non-trading asset management etc. We always neglect a fact in this time, although the theories need to examine by practices, but in fact the theories research to AIS is currently behind the development of AIS technology, it bring about the discrepancy between theories and practices, although there can't be serious impact in a short time, but in the longer term, the lag of theories always obstructs the future development of AIS. So we not only want to set a high value to the technological development of AIS, but also want to go deep into the related theories of AIS research. So that we wish it can better guide the development of AIS.This text studies from a great deal of document reach to undertake research the related theories of AIS. The relationship between the business whole information system and the AIS is inseparable, so this text studies in the stance of AIS that be in the whole business information system. By studying the characteristics and the AIS stance in the whole business information system, it will elaborate continuously changing of the AIS process. And studying the two searching directions of the AIS, summary the experience and the scarcities. Finally, the last chapter show my research ----the AIS based on Activities, and set up its structure, in order to provide a new idea in research of AIS.