信息指经过加工处理反映客观事物或基本事实的直接记录。如经济信息、商品信息、电子信息等。信息存在于人类社会的各个领域,并处于不断运动之中。系统就是相互依赖和相互制约的若干组成部分结合成的具有特定功能的总机体。这些组成部分称为分系统(子系统)。信息系统就是指各种信息按照一定的结构方式组成的。通过对信息运动的处理,以满足人们对信息的各种需要的统一整体。如电子计算机组成系统、管理信息系统等。对于会计来说,无论是从会计的对象来看,还是从会计的数据处理过程来看,都是这样一个统一的整体,也就是说会计是一个信息 Information refers to direct records that are processed to reflect objective or basic facts. Such as economic information, product information, electronic information and so on. Information exists in all areas of human society and is constantly moving. The system is the main body of a specific function that is a combination of several components that are interdependent and mutually constraining. These components are called subsystems (subsystems). Information system refers to a variety of information in accordance with the structure of a certain composition. Through the handling of information movement to meet people’s needs for the unity of information as a whole. Such as electronic computer system, management information system. For accounting, both from the object of accounting point of view, or from the accounting data processing point of view, are such a unified whole, that is, accounting is a message