目前会计信息分级管理在现有计算机技术、网络技术、通信技术下能基本实现,但也存在一些实际问题尚未解决,还需要不断完善。本文在分析会计信息分级管理的基本理论的基础上,提出了会计信息分级管理的设计方案及会计信息分级管理的保证措施。 At present, the classified management of accounting information can basically be realized under the existing computer technology, network technology and communication technology, but some practical problems have not yet been solved yet, and they still need continuous improvement. Based on the analysis of the basic theory of the classified management of accounting information, this paper puts forward the design scheme of the classified management of accounting information and the guarantee measures of the classified management of accounting information.