云计算是一种以互联网为平台进行构建的超级计算模式,是现代会计信息建设的主流方向,许多中小企业可以通过云计算获得信息技术支持,提升企业的竞争力。本文立足当下社会现实,从多角度进行分析互联网下企业会计信息化建设,提出一些具体建议,希望对构建中小企业会计信息化系统与云计算相结合模式有所借鉴。 Cloud computing is a supercomputing model built on the Internet. It is the mainstream of modern accounting information construction. Many small and medium-sized enterprises can obtain information technology support through cloud computing to enhance their competitiveness. Based on the current social reality, this article analyzes the construction of enterprise accounting information under the internet from many perspectives and puts forward some concrete suggestions. It hopes to draw lessons from the combination of accounting informationization system and cloud computing in SMEs.