With the booming development of Modern information technology revolution, accounting environment has been greatly changed, and the traditional accounting information system already cannot satisfy the diversity and personalized needs of enterprise stakeholders. This paper is meeting the needs of corporate stakeholders on event accounting approach, it introduces event vouchers in the economic transaction and operational matters process, realizes the event information and accounting information system's seamless docking, and then with the "three-base system" as the design ideas, finally constructs the accounting information system based on events approach.

<正>借税费改革的契机,可以通过加大农业投入,大力推进土地的流转和集中,真正解决土地抛荒问题中国是一个农业大国,农业是国民经济的基础。而与"三农"问题联系最密切的则是土地,它是农业最基本的生产要素,是农村最基本的自然资源,是农民最基本的生活保证。我国可利用的土地资源并不丰富,然而,现阶段,土地抛荒现象愈加严重,明显降低了粮食生产能力,成为了国土资源管理工作的难点。

我国虽地大物博,但可利用的土地资源并不丰富.2011年统计数据显示,我国人均耕地面积仅为1.38亩,仅为世界平均水平的40％.但与此同时,我国农村土地抛荒现象却愈加严重.土地抛荒是我国农业在市场经济条件下一系列矛盾的综合凸显,危及国家粮食安全,不容忽视.

随着我国高等教育体制改革的深入,高校预算管理中的预算编制过程所存在的虚报预算等问题日益凸显,越来越受到政府和高校的重视。本文正是基于现有的研究背景,通过对高校预算编制过程中预算监控者和预算使用者之间存在的主要博弈关系进行分析,进一步提出博弈模型并求解得出结论,由此找到解决虚报预算问题的对策,这正是高校预算管理研究的重点所在。

With the booming development of modern information technology revolution,accounting environment has been greatly changed,and the traditional accounting information system cannot satisfy the diversity and personalized needs of enterprise stakeholders.This paper,in order to meet the needs of corporate stakeholders on event accounting approach,introduces event vouchers in the economic transaction and operational matters process,and realizes the event information and accounting information system's seamless docking,and then constructs the accounting information system based on events approach with the "three-base system".