本文强调了中国的会计信息系统已经取得的一些重大进展。由于中国已经成为一个主要的经济大国,进一步改善会计信息系统至关重要。为了改善这些系统,中国可以借鉴世界其他经济体特别是美国的经验。本文讨论了美国的典型集成信息系统,并结合美国发展过程中的经验教训结合中国国情提出了若干改进建议。 This article highlights some of the major advances already made in China’s accounting information system. As China has become a major economic power, it is of crucial importance to further improve the accounting information system. In order to improve these systems, China can learn from the experience of other economies in the world, especially the United States. This article discusses the typical integrated information system in the United States and puts forward some suggestions for improvement based on the lessons learned from the development of the United States in light of China’s national conditions.