会计信息系统是一种基于企业局域网(LAN)的综合信息处理系统。其功能在于将系统接受的各种数据进行筛选、分类和处理,并形成一种新的分析数据,对企业的各项措施、计划等进行调度、管理,为企业的管理决策提供参考依据。网络技术的发展给会计信息系统的发展提供了良好的外部环境 Accounting Information System is an integrated information processing system based on enterprise LAN. Its function lies in screening, classifying and processing various data accepted by the system and forming a new analysis data to schedule and manage the various measures and plans of the enterprise and provide a reference for the enterprise’s management decision-making. The development of network technology to the development of accounting information system provides a good external environment