There are many studies of accounting information systems, Wang Yifan mentioned in his book “the social and technical accounting”
that accounting has two properties: the social and technical. Yan Dawu thought that “accounting software transformed from the
accounting model to be managed is based on both the accounting functions of the accounting management functions such theories”,
accounting software needs to be established before, during, and afterwards the whole process of management system, thus changing
the original single in the main function of accounting; Dong Wendong pointed out in “characteristics of the system integration of
financial operations” that “Integration of financial operations of ERP system is essentially a subsystem, but the system contains ideas
and philosophy of management is exactly the same with the ERP”; Xia Xiujuan pointed out in "ERP environment, improve the
function of a computerized accounting system," that "not only in the computerized accounting system within the various modules
fully integrated with the ERP system but also the supply chain and manufacturing systems seamless integration."
These results indicate that the accounting community determines the direction of development of accounting, under information
technology's unceasing impetus, the accounting information system need better integration enterprise comprehensive service
information, to provide the decision-making for managers.