随着以高科技为支撑的网络时代的来临,传统会计信息系统已面临着严峻的挑战与考验。因此,迫切需要对现行的会计信息系统进行改造与完善。笔者认为用事项会计理论改造现行会计信息系统无疑是—条很好的思路。本文分析了现行会计信息系统中存在的缺陷,介绍了事项会计理论,在此基础上,提出了基于事项会计理论的改造会计信息系统的构想。 With the advent of the network era supported by high technology, the traditional accounting information system has faced severe challenges and tests. Therefore, there is an urgent need to reform and improve the current accounting information system. The author believes that the use of accounting theory to transform the current accounting information system is undoubtedly a good idea. This paper analyzes the existing defects in the accounting information system, introduces the accounting theory of matters, and on this basis, puts forward the conception of reforming the accounting information system based on the accounting theory of events.