What systems are constructed by the functions of accounting

Information systems: accounting information systems are concerned with the collection, organization, analysis, and transmission of accounting data to provide information about the financial condition and operating performance of a business. All financial transactions and business activities of an enterprise are recorded and summarized through accounting entries, accounting entries and other tools to generate financial statements.

Control system: the accounting control system focuses on the establishment and implementation of an enterprise's internal accounting system to ensure the accuracy and reliability of the enterprise's financial reporting. It involves internal control, auditing, financial management, etc., and aims to ensure the compliance, completeness and accuracy of the enterprise's accounting information.