本文认为 ,借助于计算机技术与网络技术的迅猛发展及其在会计中的广泛应用 ,以及现代企业管理理论和会计人员素质的普遍提高 ,财务会计和管理会计将逐渐融为一体。本文根据现代信息网络技术的发展及未来的可能的实践 ,提出构建和实施会计信息集成管理系统 (IIMS)模型。IIMS模型为企业会计管理的信息化建设提供了一个框架性操作指南 ,以期实现物流、业务流、资金流、信息流及会计管理控制的整合与集成 ,使现代会计管理的作用借助于信息网络技术得以充分发挥 This paper argues that with the rapid development of computer technology and network technology and its extensive application in accounting, as well as the modern enterprise management theory and the general improvement of the quality of accountants, financial accounting and management accounting will be gradually integrated. Based on the development of modern information network technology and the possible future practice, this paper proposes to construct and implement the IIMS model. IIMS model provides a framework of operation guide for the informatization construction of enterprise accounting management, in order to achieve the integration and integration of logistics, business flow, capital flow, information flow and accounting management control, and make the function of modern accounting management by means of information network technology To give full play