In the earlier period, large enterprise, developed its management reports system based on files system and the 3rd-generation language. The managers of several departments access management information from the reports system. Because competition stress increasing quickly and information requirement changing frequently, the legacy system could not satisfy the information need of managers. The maintainability of legacy system is decreasing, and the cost is growing up. How to solve the difficulties on system maintenance ? System reengineering is commonly used as a solution. How to choose a good migration strategy is also a big issue. This research focuses on finding a migration strategy for the legacy systems and a methodology of developing EIS based on users¡¦ needs via current new information technologies. The methodology is applied to implement a EIS for a large enterprise in order to verify the feasibility of the methodology. A questionnaire investigation among the users of the new system has clearly shown a fairly good users¡¦ satisfaction.