Research On The Construction Of Accounting Information System Used By X Meteorological Bureau

Since the reformation of governmental accounting in China started,there is a viewpoint that governmental accounting is an organic combination of the view of entrusted responsibility and the view of decision usefulness.Its goal is to implement the entrusted responsibility of government and provide useful information for decision-maker.However,traditional government accounting has some limitations in these two aspects.First of all,the government accounting model under the value method can reveal only part of the government accountability,called financial accountability,through monetary measurement and summary of financial statements.Secondly,whether accounting information is useful for decision-maker depends on its relevance.When making decision,there are many factors that may have impact such as the specific goal,environment and time point,while the traditional accounting system only provides the information that has been processed,which will inevitably reduce the quality and the utility to the decision makers.The reason why Event Method Accounting can achieve goal of the combination of the entrusted responsibility view and the decision usefulness view better is that Event Method Accounting does not limit to single monetary measurement,does not rigidly adhere to the financial statements as the final accounting output,and the content of accounting information is enriched,which is conducive to the comprehensive and clear expression of the performance of the government's entrusted responsibility;the second is that Event Method Accounting is beneficial for decisions makers to select information on their own specific goals.Taking X Meteorological Bureau as an example,this paper analyzes the operation mode and system architecture of the accounting information system used by X Meteorological Bureau.First part expounds the concept of Event Method Accounting theory,the operation logic and realization basis of Event Method Accounting information system,as well as the objectives and principles of accounting information system.Secondly,we introduce the current situation of the accounting information system used by X Meteorological Bureau,including the activity process of accounting business and the processing methods and characteristics of the information system.Combined with the basic business situation of the unit,we point out the possible shortcomings and the necessity of constructing the Event Method Accounting information system.Finally,based on this specific example,combined with the research of event method accounting theory,this paper explores the construction of Event Method Accounting information system for the unit,establishes the business process model,discuss the system architecture and operation mode according to the framework of data input,data processing and information output,and points out the risks that should be paid attention to in the construction of this information system.Through the above contents,we build an accounting information system that can meet the requirements of government accounting reformation for X Meteorological Bureau,and also establish a new business and financial workflow.On the one hand,it should fully reflect the entrusted responsibility of institution;on the other hand,it should meet the accounting decision useful goals.We hope that this paper can provide some enlightenment for administrative institutions to build a general accounting information system.