会计是一个以提供财务信息为主的经济信息系统。会计信息系统作为管理信息系统的核心组成部分,也必然处在信息生态环境之中,这就要求会计信息系统在发展过程中必须求得信息生态平衡。随着信息环境的变迁,我国会计信息系统的发展经历了手工、电算化和信息系统三个阶段,现代信息 Accounting is a financial information-based economic information system. Accounting information system as the core component of management information system is also inevitably located in the information environment, which requires accounting information system in the development process must seek information ecological balance. With the change of information environment, the development of accounting information system in our country experienced three stages: manual, computerized and information system. Modern information