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.