Study On Theory And Method Of Establishing An Information System Of Computer Accounting

The accounting information system uses computer as main tool, by which users can collect, store and analyze variety of accounting data and provides man-machine system of accounting information for the user. With the quick development of network, the ceaseless progress in the accounting information system. The progress of accounting information system brings all operator of corporation finance and researcher of corporation account new idea, new concept and new knowledge. The article tries to discuss method and theoretic of the establishment of the corporation accounting information system. The author makes an effort to advance the resourceful work of corporation accounting information system of our country.The article tells us that the accountant is an information system, and describes the technical base of developing an accounting information system :such as technique of database, systems analysis and design for system. The article introduces the basal concept of LAN, telenet and a simple mathematic model of accounting information system. The author assumes how to establish a countrywide accounting information center which bases on these facts have described hi the article.