本文探讨了建立电子账务系统的必要性，通过对财务报账作业的系统分析，在JAVA EE 的多层架构下，以 Struts 作为表现层框架、以基于JDBC设计的可复用的持久层作为数据访问层框架, 并运用多种设计模式设计和实现了一个电 子账务系统。该系统能有效支撑企业大量报账业务的快速处理，保障报账单据的规范化、审批流程的电子化和信息传递的自 动化，并具有良好的可扩展性、可维护性。

The necessity of building an e-accounting system is discussed first. Based on the system analysis of the process of financial reimbursement, an e-accounting system is designed and implemented using Struts as the presentation layer framework and a reusable persistent layer based on JDBC as the data layer framework and using multiple design patterns under JAVA EE architecture. Our system can effectively support a large number of business accounting, ensuring the standardization of reimbursement documents, the electronization of approval process and the automation of information transfer. It is also characterized by its good expansibility and maintainability.