Study on the Reconstruction of Accounting Information System based on the Financial Accounting Conceptual Framework

摘要

It has been an indisputable fact that information technology plays an important role in accounting. Information technology has created a great impact on the contents of the financial accounting conceptual framework such as accounting objective and qualitative characteristics of accounting information. Therefore, how to reconstruct the accounting information system has become a common issue concerned by academics and practitioners. In order to reconstruct accounting information system, accounting standards and external affecting factors are studied in the information environment and the improving comments and suggestions are proposed in this paper. The reconstruction of accounting information system is discussed based on the reconstruction theory of the accounting information systems(including eventdriven theory and business process reengineering theory) combing the theoretical knowledge and new technologies content from technology and business two aspects.