Study Of Related Issues Of Network Accounting Information System Establishment

Accounting information system, as an important part of enterprise management information system, plays a critical role in enterprise management. With the quick development of computer technologies and network technologies in21st century, all fields in the society are faced with extreme challenging market competing environment while enjoying the enormous developing opportunities brought by internet. Under such situations, traditional accounting information systems cannot meet the requirements of enterprise management well. The advent of internet-based network accounting information system has brought about great changes in accounting theories, applications, working environments and etc. Due to automation and promptness of accounting information collection and process by information technologies, the promotion and application of network accounting information system set the accountants free from complicated tasks to embark on more non-routine management tasks to realize the accountants management role to a large extent, on the other hand, the accounting information data are employed by decision-making system, providing reliable basis for enterprise managers to make significant management strategies.The writer is employed in a large-scale state-owned enterprise group which is of some special features such as complex organization structure, multiple business fields, and dispersed sites. The accounting modes in its branches are different and of extreme difficulties for enterprise management. The enterprise management personals realized that it was the application of network accounting information system that could only raise management level in order to gain more opportunities during market competition. The self-developed network accounting information system has been applied in the enterprise since2005. Wide promotion and application of the system in enterprise not only overcome the management hindrances caused by scattered locations, but also realize business data standardization, regulated management system, attaining the goal of intensive and fine management, increasing the efficiency of accountants greatly, elevating the corporation management level. The immense profits generated by network accounting information system are easy to recognize by management level. Consequently, it is considered that the application of network accounting information system can bring about immense managerial revenue in enterprise.With the purpose of network accounting information system establishment in enterprise, the effects of network accounting information system for traditional accounting theories are analyzed and the advantages of network accounting information system have been illustrated by the elaboration of historical reforms and structures of accounting information system. The goal of network accounting information system application in enterprise has been specialized and establishment principle, software selection and system structure of network accounting information system have been put forward to realize event-driven system process through analysis of necessity and technical basis of network accounting information system application in enterprise. Based on case analysis of network accounting system application in H Corporation, the application principle, systematic structure mode and system functional structure have been illustrated. Taken the example of expenditure reimbursement module, the expenditure reimburses processes before and after reconstruction has been compared and event-driven system module has been established. The function of accounting process reconstruction in network accounting information system application in corporation has been summarized. The functional frame of network accounting information system in H Corporation has been elaborated and the application effect has been summarized in order to provide a referential frame for network accounting information system establishment in enterprises.