会计管理信息系统(Accounting Management Information System)是企业管 理信息系统(Management Information System)的一个子系统。会计信息系统是现 代信息技术与会计实务相结合的一种具体表现，也就是把会计的本质理解为一个 经济信息系统。具体讲就是指在企业或其他组织范围内，旨在反应和控制企业或 组织的各种经济活动，由若干具有内在联系的程序、方法和技术组成，有会计人 员加以管理，用以处理经济数据、提供若干财务信息、分析前景预测、决定生产 发展决策、审议管理决策和其他有关经济信息的有机整体。 会计是通过人或计算机对信息流、物质流实施管理的经济信息控制系统，也 就是说会计是一个信息系统，把日新月异的电子计算机技术诸如计算机网络技术 应用于这一系统中，将会计信息的归集、分类、报表、财务分析以及信息的传递 等一系列工作就变得轻快了。随着贸易、金融的国际化，会计也将国际化，计算 机网络技术的发展，将来的某一天全世界的会计信息系统都有可能联接在一起， 互相沟通、查询。这一场革命性的技术进步，给人们带来一系列新思想、新观念 和新问题。一切工作在企业财会领域的会计工作者不得不密切注意着电算化会计 信息系统的新进展，以迎接由此而来的各种挑战。 然而新疆是个地处偏远的地方，信息闭塞，技术落后。但是随着计算机网络技 术的普及发展，会计信息网络化也逐渐在这里生根发芽。它以财务管理为核心， 业务管理与财务管理一体化，实现远程操作，开展事中动态会计核算与在线财务 管理，处理电子单据并进行电子货币结算，进一步实现管理的数字化，并最终实 现高效的工作。更主要的是发展地方企业，尤其是推动少数民族企业的会计信息 系统，同时建立民文和汉文互通的友好信息系统，使其更好的融入到全国经济快 速发展的领域中。 关键词，新疆特色，会计信息系统Abstract Accounting management information system is a part of management information system. Accounting management information system is the modern information technology and accounting practices combination. Accounting is the economic information control system by the computer or the information flow and material flow management of the implementation and it is also a information system. The system use many new techniques such as computer network technology , which make gathering, classification, reporting, financial analysis and the dissemination of information easily. With the development of trade, international finance, international accounting , computer network technology, the accounting information systems in the future could link together, communicate, and the query with each other. The revolutionary technological progress has posed a series of new ideas, new concepts and new problems. All work in the field of corporate finance and accounting workers had to pay close attention to the computerization of the new accounting information system progress to meet the various challenges resulting. However, Xinjiang is located in remote areas, information blocking, backward technology. However, with the popularity of computer network technology development, accounting information network is gradually taking root here. It was at the core of financial management, business management and financial management integration, to achieve long-range operation, carried out in the dynamic things on-line financial and accounting management, dealing with electronic documents and electronic money settlement, and further management of the digital, and eventually achieves efficient Work. More important is the development of local enterprises, especially in minority enterprises accounting information system , and establish the friendly exchange of information system between ethnic text and Chinese text and s to better integrate into the country's rapid economic development in the area. Keywork， Xinjiang characteristics, accounting information systems目 录 第 1 章 绪论..............................................................................................................................1 1.1 研究的背景 ......................................................................................................................1 1.1.1 会计技术的发展 .......................................................................................................2 1.1.2 信息的发展 ................................................................................................................3 1.1.3 会计信息系统的发展 ...............................................................................................5 1.1.4 会计信息系统的现状及存在的主要问题 ................................................................7 1.2 会计信息系统的发展趋势——网络多功能化...............................................................8 1.3 网络多功能化会计信息系统的优越性...........................................................................9 1.4 本文的组织结构............................................................................................................. 11 1.5 本文章节安排.................................................................................................................12 第 2 章 国内外文献综述........................................................................................................13 2.1 国外文献 ........................................................................................................................13 2.2 国内文献综述 ................................................................................................................15 2.3 国内外研究差异比较 ....................................................................................................17 2.4 会计信息系统的相关概念 ............................................................................................18 2.5 本章小结 ........................................................................................................................18 第 3 章 会计信息系统的设计................................................................................................19 3.1 传统会计组织模式 ......................................................................................................19 3.2 基于价值链的会计模式 ..............................................................................................20 3.3 实时会计信息模式 ......................................................................................................22 3.4 基于会计事项会计模式 ..............................................................................................25 3.5 会计信息系统的处理过程 ..........................................................................................28 3.5.1 会计循环与会计信息处理过程 ...........................................................................28 3.5.2 会计信息处理 .......................................................................................................30 3.5.3 会计数据的计算机处理过程 ...............................................................................31 3.6 会计信息系统的层次与接口 ......................................................................................32 3.6.1 会计信息系统的层次 ...........................................................................................32 3.6.2 会计信息系统的接口 ...........................................................................................343.6.3 各层次电算化会计信息系统的用途 ...................................................................35 3.7 账务处理模块与其他业务模块的关系 ......................................................................36 3.7.1 账务处理是会计工作的核心 ...............................................................................36 3.7.2 会计业务核算是账务处理数据来源的基础 .......................................................38 3.8 本章小结 ........................................................................................................................39 第 4 章 新疆特色会计信息系统的需求分析......................................................................40 4.1 新疆特色会计信息的特点 ..........................................................................................40 4.1.1 多种语言文字的通用性 .........................................................................................40 4.1.2 学历层次的低层次性 ........................