会计信息化是一个全新的概念和系统工程,全面性、智能性、多元性、交互性是其主要特点。会计信息化在发展过程中存在企业对会计信息化的涵义和重要性认识不够、会计人员的知识结构难以满足会计信息化的要求、财务数据难以实现共享和安全性低的问题,而这些问题的解决需要通过彻底改变管理者的管理观念、提高会计人员的素质和会计信息系统的安全性等方式来实现。 Accounting information is a new concept and systems engineering, its comprehensiveness, intelligence, diversity and interactivity are its main features. In the process of the development of accounting information, there is not enough understanding of the meaning and importance of the accounting informationization in the enterprises. The knowledge structure of accounting staff can hardly meet the requirement of accounting informatization, the sharing of financial data is difficult to achieve and the security is low, and these problems The solution needs to be achieved by completely changing the manager’s management concept, improving the quality of accountants and the security of the accounting information system.