A study on the construction of accounting information system based on REA model

In e-commerce environment, the transactions conducted through the network, this global, high speed, economic model of virtualization had a great influence on traditional management model and accounting model, and proposed new requirements on the accounting information system. The traditional accounting-based credit information system limitations, making the accounting information system in the modern e-commerce environment that can not meet the growing diversity of different levels of users, personalized information needs. In order to make accounting information system able to adapt to e-commerce environment, the paper proposes the use of REA model combined with data warehousing, decision support systems, data mining and other information technology to build the accounting information system, and described from the target, the advantages, the implementation process and so on.