在企业管理领域中的计算机应用项目必须采用系统的方法予以组织，全过程的实施方案的制定则成为一个企业管理信息系统能否成功构架并健康运行的关键步骤。电算化会计信息系统是企业管理信息系统中的一个核心子系统，其应用实施绝不仅仅是某种会计软件的使用过程，而更多地包含 Computer application projects in the field of enterprise management must be organized in a systematic way, and the whole process of implementing the implementation plan has become a key step for a successful enterprise management information system architecture and operation. Computerized accounting information system is a core subsystem of enterprise management information system, its application and implementation is more than just the use of some kind of accounting software, but more contains