会计管理是企业经营管理的重要组成部分。会计信息系统在企业管理信息系统中占有举足轻重的地位。它对企业生产经营过程中产生的数据进行采集、加工、整理、传输，以便系统地、连续地、全面地、综合地反映企业经营活动的全过程，以达到客观地反映过去，适时地控制现在，准确地 Accounting management is an important part of business management. Accounting information system in the enterprise management information system occupies a decisive position. It collects, processes, arranges and transmits data generated during the course of production and operation so as to systematically, continuously, comprehensively and comprehensively reflect the whole process of business operations so as to objectively reflect the past and timely control over the present ,accurately