一、会计信息系统以电子计算机为主的当代电子技术和信息技术应用到会计业务中，即是计算机会计信息系统。它是一个用电子计算机代替人工记账、算账、报账以及替代部分由人完成的对会计信息的处理、分析和判断的过程。随着企业管理的全面信息化，网络以及数据库技术的发展和应? First, the accounting information system To the electronic computer-based contemporary electronic technology and information technology applied to the accounting business, that is, computer accounting information system. It is an electronic computer instead of manual accounting, accounting, reimbursement, as well as the replacement part of the completion of the accounting information processing, analysis and judgment process. With the full enterprise information management, network and database technology development and should?