AnalysisofmodernaccountinginformationsystemstobuildandmaintainexplorationPaperKeywords:accountinginformationsystemnetworktechnologysystemmaintenanceAbstract:Accountingisamanagementinformationsystem,amajorsubsystem,theaccountingisessentiallyaneconomicinformationsystem,providingaccountinginformation,buttheeffectivenessdependsontheaccountinginformationsystemaccountinginformationsourcesandinformationprocessors.accountinginformationsystemhasgonefromtraditionalmanualmethodstocomputerizedchangesintheunderstandingoftheshortcomingsoftraditionalaccountinginformationsystem,basedonthebuildinginlinewithcurrentaccountingstandardsandinformationtechnology,modernaccountinginformationsystems,andtoachieveeffectivemaintenance,accountingtheinevitabletrendofinformationsystems.AnaccountinginformationsystemdevelopmentAccountinginformationsystem(AccountingInformation1System,AIS)isacomputer-based,theaccountingdataintoinformationsystems,theuseofinformationtechnologyonaccountinginformationcollection,storageandprocessing,completionofaccountingtasks,andfortheaccountingmanagement,analysisdecision-makingtoprovidesupplementaryinformation.AccountinginformationsystemusedinChinabeganintheearly1980s,theaccountinginformationsystemsoftwarewasoriginallymadebythecompany,thesubsequentemergenceofUF,goldplateandotherfinancialsoftwarecompany,makingthefinancialsoftwaretostandardizeandmaturegradually,accordingtofunctionandmanagementthelevelofthat,accountinginformationsystems,includingaccountingtransactionprocessingsystems,accounting,managementinformationsystemsandaccountingdecisionsupportsystems,inordertoimprovethemanagementlevelduetotechnicallimitations,mostarenowaccountinginformationsystemaccountingEDP(electronicdataprocessingandMIS(managementinformationsystem)ofaclass,accountingDSS(decisionsupportsystemisstillin2theexploratorystage.Accordingtoinformationtechnology,theimpactofaccountinginformationsystems,andhowthesystemitselftoovercomethedrawbacksofthetraditionaldouble-entrybookkeeping,accounting,informationsystemscanbedividedintofourmodes:manualaccountinginformationsystems,computerizedaccountinginformationsystems,quasi-modernaccountinginformationsystemsandmodernaccountinginformationsystems.(Amanualaccountinginformationsystems.Producedinthe15thcentury,datingbackto13-14centuryVenetianmerchantdebitsandcredits,thecoreoftheaccountingidentity,theaccountingcycle,chartofaccounts,entries,andbooks,hascontinuedeversince.(2computerizedaccountinginformationsystems.In1954theU.S.GeneralElectricCompanyforthefirsttimeusingacomputercalculationofwages,whichledtochangesinaccounting,computerinformation3systemsusedinmanualaccounting,computerizedaccountinginformationsystemmarksthestartmode.(3quasi-modernaccountinginformationsystems.Fromthelate1960stonow,usingtheideaof??accountingmatters,theoreticallyovercomethedisadvantagesofcomputerizedaccounting,butstillaroundthechartofaccounts,entriesandothercore,theapplicationoftheoreticalmodelsaccountingdatabase,usedatabasetechnologytobuildPowerfulstorage,decomposition,multi-attributedataoftheaccountingmeasurementinformationsystem,sothatdatacanbebestsuitedtoneedsofeachuserintheformoforganization.(4modernaccountinginformationsystems.InJuly1982,MichiganStateUniversityaccountingprofessorMcCarthy(Me.Carthy)inthe‘AccountingReview>>publishedapaperentitled<>ThepaperproposedREALmodel,marksthemodernbeginn...