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会计信息系统的发展,大体经历了从会计核算电算化到财务管理或企业管理电算化,再到决策支持计算机化的过程,它当前面临的挑战,主要表现在综合化不足、会计软件的缺陷和信息安全等方面,会计信息系统未来的发展趋势,应是从数据库到数据仓库、融入全方位ERP系统、建立标准接口与统一接口的结合上,即以纵深的网络,建立会计信息系统。
The development of accounting information system has generally gone through the process of computerization from accounting to financial management or computerization of enterprise management to the computerization of decision support. The current challenges it faces are mainly manifested in the lack of integration, Defects and information security, the future development of accounting information system should be from the database to the data warehouse, integrated into the ERP system, the establishment of a combination of standard interface and unified interface, that is, deep network, the establishment of accounting information system.