信息系统建设已经越来越受到人们的重视,事业单位的会计电算化也在进行信息化系统建设,以提高事业单位会计电算化的水平。本文从事业单位会计电算化实施信息系统建设的必要性出发,分析了当前事业单位会计电算化信息系统建设的几个误区,最后提出了事业单位会计电算化信息系统建设的方案。 The construction of information system has been paid more and more attention by people. The accounting computerization of public institutions is also carrying on the construction of information system so as to raise the level of computerized accounting in public institutions. Based on the necessity of the construction of computerized accounting information system, this paper analyzes several misunderstandings in the construction of computerized information system in the current public institution. Finally, it puts forward the scheme of accounting computerized information system in public institutions.