In the integrated application of information, it takes on more and more realtime characteristic in the area of accounting, so the theory of realtime accounting and it's technical carrier of realtime AIS become the important trend in the research and application . This article prepare to link the cycle of realtime accounting and technical characteristic in the integrated application of information, depict the demand of realtime accounting reckoning facing the usefulness of decision-making and the constructing strategy of the realtime AIS.