SME is an important part of our national economy construction. Statistics indicated that our country small and medium-sized
enterprise's quantity accounts for the actual total number of enterprises at present 99%. The small and medium-sized enterprise
generally refers to the scale to be small or to be at the undertaking stage. The enterprise in the growth stage includes scale in
stipulation standard following legal person enterprise and natural person enterprise. Looking from the actual management, the small
and medium-sized enterprise management scale is small, enterprise's sales revenue and the total property are also low, most small and
medium-sized enterprises were still at the development phase.
Compared with large enterprises, lack of financial support, less competitive small and medium enterprises want a highly competitive
modern market economy to survive and develop. In the absence of technology and insufficient market share, they must rely on
improving enterprise management level to achieve. Enterprise information is the basis of management decisions. Business decisions
rely on information of 90 percent of the company's financial information. Correct decisions must have a lot of information as a basis.
Therefore, SMEs especially need the accounting information system to improve management decision-making capacity.
Accounting information system is the information processing system after the realization of computerized accounting. Its core is
powerful accounting software. Its role is not to use a computer to replace manual accounting activities but to get rid of simple and
complicated accounting professionals, data processing, to focus more energy on depth analysis of accounting data, order to be able to
detect even in the financial management of the business problems that may exist for corporate management to accurately forecast
market and business decisions to management to provide detailed and reliable data.