会计信息系统一词是本世纪70年代中期以后在会计界逐渐使用的。80年代为我国会计界理论和实务工作者接受并广泛使用。然而,当人们论及这个命题时,它.并不仅表示唯一含义。会计界同仁们在使用这个术语时一般是在两种情况下,一是在研究会计的理论定义时,把会计的性质定义为一种经 The term accounting information system is gradually used in accounting after the mid-1970s. 80’s for the Chinese accounting profession theory and practice workers accept and widely used. However, when people talk about this proposition, it does not mean merely. Accounting colleagues in the use of the term generally in two cases, one is in the study of the theoretical definition of accounting, the nature of accounting is defined as a