Characteristics of accounting information system. ?

First, there are a wide range of data sources and a large amount of data.

Second, the structure of data and the process of data processing are complicated.

Third, the authenticity and reliability of the data are required.

Fourth, there are many data processing links, and many processing steps are periodic.

Fifth, there are strict rules and regulations for data processing, which requires a clear audit trail.

Six, many types of information output, large quantity, strict format requirements.

Seven, there are strict requirements for the security and confidentiality of data processing.

The role of accounting information

1. Accounting information can help investors and lenders make reasonable decisions. In order to make reasonable investment and credit decisions, we must have some information to understand the financial situation and operating results of enterprises that have invested or plan to invest.

2. Accounting information can evaluate and predict future cash flow. The demand for information by users inside and outside the enterprise is mainly to help the future economic decision-making and predict the future business activities of the enterprise.

3. Accounting information helps government departments to carry out macro-control. The national financial department shall supervise and inspect the financial management of enterprises according to the accounting statements submitted by enterprises; The tax department understands the implementation of tax by reading the accounting data of enterprises.

4. Accounting information is conducive to strengthening and improving management.