In view of the fact that the current accounting goal in China is to report the performance of entrusted responsibilities, the school of "information system theory" represented by Professor Ge Jiashu believes that accounting is an economic information system established to improve the economic benefits of enterprises and units and strengthen economic management. Accounting is essentially an information system, one end of which is connected with information sources and the other end is connected with information sinks, including information acquisition, information transmission, information storage and signals.
First, as an information system, accounting mainly provides consulting services for management through objective and scientific information. Secondly, accounting is defined as an information system, which accurately expresses the function of providing evidence and information for economic management since the emergence of modern accounting. Thirdly, the accounting information system consists of three concepts: accounting, information and system. The so-called accounting includes financial accounting and management accounting, which is the main source of information for an enterprise. Information is a kind of knowledge with a specific purpose, which enables people to obtain valuable information and data about things if everything is known in advance. It is no longer information, and its information is equal to zero. The system is an organic whole with certain functions to achieve certain purposes, and the information system is composed of many elements. Its purpose is to generate useful information and provide it to people who need it. "Information system theory" decomposes the whole accounting procedure into four links: confirmation, measurement, recording and reporting. Expanded the scope of accounting information, from simple financial information to economic information. With the popularization of electronic computers and the arrival of the information age, it can better reflect the essential characteristics of realistic accounting and adapt to the requirements of a specific social environment.