本文指出建立以事项法会计为基础的会计信息系统是现行会计信息系统重构的方向,基于事项法的会计与业务信息系统的整合是其重构的基础,说明事项法会计信息系统十分适合采用事件驱动的应用结构和业务与信息处理集成的处理模式,并提出了事项凭证的构想。 This paper points out that the establishment of an accounting information system based on the method of accounting is the direction of the reconstruction of the current accounting information system. The integration of accounting and business information systems based on the transaction method is the basis of its reconstruction. Event-driven application structure and business and information processing integrated processing model, and put forward the idea of ​​a matter of evidence.