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Accounting information is the use of modern information technology (computer, networking and communications, etc.), to reconstruct the traditional accounting model, and in the reconstruction of modern accounting models to deepen the development and extensive use by the accounting information resources, the establishment of a high degree of integration of technology and accounting , open modern accounting information systems to improve the accounting information useful for optimizing the allocation of resources, and promote economic development and social progress. Accounting information is the national information technology and enterprise information foundation and part of the modern enterprise system in the use of accounting information during the use of accounting information and knowledge is not comprehensive, is now part of the distortion of accounting information system and affect the investment persons and managers of enterprises and social unit, management and planning.

Accounting information is using modern information technology (computer, network and communication etc), to the traditional accounting pattern reconstruction, and the reconstruction of the modern accounting pattern in the development and widespread use by deepening accounting information resources and establishing technology and accounting fusion, open modern accounting information system, in order to improve the accounting information in the usefulness of optimizing the allocation of resources, and promote economic development and social progress. Accounting information is the informationization of the national economy and enterprise informationization and components, using modern enterprise accounting information system in the process of accounting information to the use and know not comprehensive, is now partial distortion of accounting information system, affected investors and regulators to enterprises and social unit management and plannin