Study an accounting model that integrates REA model and balanced scorecard,and in-volves an accounting payroll management informationsystem.Starting from the REA model and the balance integral card process,we comb the work flow in detail,and develop the management information system,and compare the objective evaluation results and subjective evaluation re-sults with the traditional ERP system.The BSC architecture design based on the concept of REA can promote the optimization of management accounting information system,shorten the time of accounting,improve work efficiency,break the conventional accounting process,and innovate the accounting model.In the subjective evaluation of the employee questionnaire survey,the sys-tem.Confirmed that this system has significant advantages over the traditional ERP system.