大中型企业是完成中国会计电算化的关键,网络会计信息系统是企业信息治理体系的关键构成部分,是企业经济信息的核心。本文讲解了一个基于NetWareBtrieve的大中型企业网络会计信息系统,主要说明了系统的设计方法、主要特点与并发控制的实现。 Large and medium-sized enterprises are the key to complete the computerized accounting in China. The network accounting information system is a key part of the enterprise information management system and the core of the enterprise’s economic information. This article explains a large and medium-sized enterprise network accounting information system based on NetWareBtrieve, mainly explains the system design method, the main features and the realization of concurrency control.