会计管理系统是企业管理系统的重要组成部分,其基本特征是信息系统,主要包括经营管理和系统控制两部分内容。我国的会计管理系统融合了财务会计和管理会计的内容,其相对于一些简单的信息系统对企业管理具有更重要的意义。我国会计管理系统的发展时间较短,经历过多次的改革,处于不断进步的阶段,但是也反映出很多的问题。笔者将会计管理系统与公司治理相结合,旨在可 Accounting management system is an important part of enterprise management system, its basic characteristic is information system, including management and system control of two parts. The accounting management system in our country integrates the contents of financial accounting and management accounting, which is more important to business management than some simple information systems. China’s accounting management system has a relatively short period of development, has undergone many reforms and is in an advanced stage, but it also reflects many problems. The author of the accounting management system and corporate governance combined, designed to be