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会计本质上是经济管理活动,会计信息系统的发展大大加大了会计在管理活动中的作用。银行的性质以及在国民经济中的独特作用决定了它的会计核算系统处于领先地位,仔细研究银行会计信息系统的发展对以后探讨会计信息系统该如何发展等诸多方面大有裨益。本文以中国银行业的发展为时间轴,围绕“会计电算化——会计信息系统——企业信息化——金融信息化”的主线,介绍了不同时期会计信息系统的发展水平及未来的发展趋势。
Accounting is essentially economic management activities, the development of accounting information system greatly increased the role of accounting in management activities. The nature of the bank and its unique role in the national economy determine that its accounting system is in a leading position. A careful study of the development of the bank’s accounting information system will be of great benefit to discussing how to develop the accounting information system in the future. Based on the development of China’s banking industry as a timeline, the paper introduces the development and future of accounting information system in different periods around the main line of “Accounting Computerization - Accounting Information System - Enterprise Informationization - Financial Informationization” The trend of development.