Importance Of Accounting Information System

First, the development of modern accounting information systems into the 1990s,

Along with the rapid development of global economic integration and information technology,

Internet, data transmission communication technology,

Large database technology and e-commerce in this paper by the alliance collected papers are widely used, people entered the era of knowledge economy from industrial economy. Competition tends to be intense, people began to pursue a competitive advantage;

Global economic ties are closer, fundamental changes in the competitive space enterprise development to globalization, companies in which the business environment has changed. In order to meet the business diversification and cross-border integration of the operating business,

The short-term development will eventually go beyond the law to pay a heavy price. Internal control requirements of enterprise development must be placed under the national laws and regulations permit the basic framework to achieve its own development on the basis of the law. (B) to promote the safety and integrity of assets to maintain asset security is a major question for investors, creditors and other stakeholders of common concern, is the material basis for sustainable development of enterprises. Good internal control, should provide a solid institutional guarantee for the security of assets. (C) promote the quality of reporting reliable information on the report can provide information accurate and complete information for its intended purpose of corporate management, support management decision-making and operating activities and performance monitoring; at the same time, ensure that the information disclosed to the public the report is true and complete, it is conducive to enhance the company 's integrity and credibility, maintain corporate reputation and image. (Iv) promote operational efficiency and effectiveness through sound and effective internal controls in order to continuously improve profitability and management efficiency of business operations activities.

Third, the impact of information technology on internal control

Built on the basis of accounting information on internal control has a different manual and computerized accounting accounting characteristics and requirements, mainly in the following