一、引言应对加入 WTO 所带来的经济全球化趋势,我国会计业也加大了与国际接轨的步伐。但是,在财政部陆续发布的与国际惯例相衔接的会计标准中,我们很少见到与会计信息系统有关的标准,这与会计软件和企业管理软件在我国的大量应用,与企业信息化和会计信息化的发展趋势和需求不相适应。我们必须对会计信息系统标准化问题加以重视, I. INTRODUCTION In response to the trend of economic globalization brought about by the accession to the WTO, China’s accounting industry has also stepped up its pace with the world. However, among the accounting standards that are issued by the Ministry of Finance one after another in line with the international practice, we seldom see the standards related to the accounting information system, which is closely related to the extensive application of accounting software and enterprise management software in our country, The development trend of accounting information and demand do not meet. We must pay attention to the standardization of accounting information system,