On the Development and Change of Accounting Information System

China began to use accounting information system in the early 1980s. At first, the software of accounting information system was made by enterprises, and then the operation process of accounting information system appeared.

Friends, Golden Disc and other financial software companies, the development of financial software is gradually moving towards standardization and maturity. Since the late 1990s, the defects of traditional financial software have gradually emerged. Enterprises no longer simply require the software system to keep accounts and output statements, but also require the software system to provide business-related supporting information such as cost, profit and performance, which promotes the development of financial software to highly integrated software such as ERP, and the major financial software manufacturers in China have also transformed from independent financial software design to ERP manufacturers. ERP is a modern management system based on enterprise value chain, which integrates enterprise logistics, value flow and information flow. Accounting information system is an important part of ERP, the center of gravity in ERP, and the best means to integrate various resources of enterprise departments, which completely realizes the integration of management accounting, financial accounting and financial business. The difference between accounting information system in ERP and traditional accounting information system. The emphasis of design is different. The traditional accounting information system is designed from the accounting point of view of the accounting department, not from the perspective of the enterprise. Therefore, the accounting software designed in this way can never go beyond the scope of the accounting department. The information flow in the accounting information system can only flow within the accounting department, forming information islands. The information flow between information islands often cannot flow in the original form, but needs to be converted into paper vouchers.