| With the development of information technology and the coming of "New Economy", accounting information system (AIS) has owned new implication. In order to adapt to E-commerce and intense market competition, enterprise must change former hand accounting and construct accounting information system, which is the essential prerequisite that keeps enterprise competitive privilege. Enterprise must enhance management of AIS work efficiently. But in practice, most companies including many listed company, have not whole AIS and AIS would output error information. During my practice, I have audited several listed company and worked as an accountant in a company, I feel that it is very important to construct and manage AIS well.System is developing, so further researching the development direction of AIS is very important for keeping AIS great vitality. So the construction, management and development direction of AIS is much practical significance.The article consists of four chapters.The first chapter: the general explanation of AISThe chapter is the theory basis of the whole article. In the chapter, the first part is about the general simple explanation of accounting information, including data, information, accounting information and its features. The second part is about the general explanation of AIS, which explains system, AIS and their features. Meanwhile, the part discusses the trouble and challenge which the enterprises face, and points out that it is very important to research the construction and management of accounting information system. The second chapter: the construction problem of AIS.It is the presupposition of AIS working efficiently to construct valid AIS. The chapter consists of four parts. The first part discusses the necessity of the construction of AIS. In order to adapt to the improvement of information technology, the change of management model and keep competition advantage, enterprises must construct AIS. The second part is about the structure of AIS. AIS consists of accounting information processing system, accounting management information system and accounting decision support system. Before the construction of AIS, enterprises must master the structure of AIS and know the needs for different information in enterprises. The third part mainly discusses the basic tactics of the construction of AIS. It is a system project to construct AIS, so enterprises must form some correct strategy, such as: defining the aim of construction AIS, perfecting inner control and so on.In fourth part, it explains the life cycle of AIS and the construction process. In the different life cycle of AIS, enterprises will do different construction work.In the last part, it mainly discusses the appraise system of AIS' quality. During the construction of AIS, only if enterprises have a good evaluating system and feedback promptly, they will construct an effective AIS.The third chapter: the research of managing AIS.It is important assurance of AIS working efficiently to manage AIS well. Because computer network and information technology is used in AIS, if AIS has not strict rules and regulations, it will output error information and working cost will rise rapidly. The main content of the chapter consists of five parts.Because personnel and computers are the most important parts of AIS, the first part discusses the management of personnel and computers, including defining the right and responsibility, making career moral standards and so on. The second part is about usage and management of operating computer. The main content contains the management of software and hardware of computer, the management of operating computer and so on.The third part is about maintaining AIS. During the working of AIS, maintaining AIS is the most important work and its cost is the highest, so the chapter sets forth the maintaining management of AIS and cost management. Maintaining AIS mainly contains maintaining environment and system. Cost management contains controlling all kinds of co... |
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