基于事项法的现代会计信息系统研究会计学专业论文.docxVIP

PAGE PAGE IV Abstract The arrival of information times has brought the never competition to the enterprise, not only can help the enterprise quick reflection to market’s change, and strengthen the competition ability of enterprise. The modern information technology ， Especially IT technology is applied in the accounting domain , and it initiate deep discussion about accounting theory. Traditional accounting theory is unable to meet satisfy the requirement of accounting information users individualization and diversification. Traditional accounting theory is suspected by accounting theory circle at the information highly advanced level now. Thesis “An Event Accounting to the Basic Accounting Theory” is published in 1969 by American professor George H. Sorter, which put forward the thought of event accounting. It requires accountants to offer genuine, overall and primitive event information as much as possible. The users can get what they need according to their requirements. But the difference about accounting thought between event accounting and tradition accounting is very big as well as the restriction of technical condition, therefore, it is not caused the extensive concern by accounting circle in a very long period. Along with the rapid development of economy, information users more and more seek to information of individualization and diversification, and people know gradually that the event accounting will be the trend of accounting development in future. Event approach is applied to the domain on accounting information system and it will boost the development of accounting information system. So, the accounting information system based on event approach, its primary goal is real and overall reflection of the economic business as much as possible, setting up economic model, thus really accomplishes the information integration, this is the premise of accounting information system based on event approach be applied extensively also. Its de