基于事项法的会计信息系统构建研究

事项法会计理论的应用目标是建立基于事项法的会计信息系统(AIS)。本文分别从AIS与业务系统的整合基础、AIS的体系结构和信息处理模式三个方面对基于事项法的AIS基本架构进行分析,并在此基础上,探讨了事项法AIS的具体应用,提出“事项凭证”的构思,分析了REA模型在“事项凭证”设计中的应用。

A Research of the Construction of the Accounting Information System Based on Event Approach

The Event approach accounting information system and the other operation information system should be based on the same design of the event approach accounting theory,the design of the whole management information system should be based on the event approach accounting.It is very well that the event approach accounting system adopt the form of "Event Driven" and the mode of operation processing and information processing gathered together.The key for the design of the event approach accounting management information system is the event credence design.