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会计信息系统是计算机技术和现代会计相结合的产物,我国经过20年的实践、探索,我国会计信息系统伴随着信息化的进程以及无纸化的发展趋势已经取得了很大的发展。会计信息系统伴随着电子计算机技术和无纸化政策的产生而产生,也必将随着其发展而逐步完善和发展,可以预见,会计信息系统必将成为无纸化的体现,也将逐步实现会计资料无纸化的规范性和统一性。
Accounting information system is a combination of computer technology and modern accounting. After 20 years of practice and exploration in our country, great progress has been made in our country’s accounting information system along with the progress of informationization and paperless development. With the development of electronic computer technology and paperless policy, accounting information system will also be gradually perfected and developed with its development. It is foreseeable that accounting information system will surely become a paperless embodiment and will be gradually realized Accounting information without paper normative and unified.