随着全球经济的快速发展,人们对信息需求的模式也在发生转变。传统的会计信息系统很难满足在现代经济环境下人们对信息的需求,信息需求与会计信息系统之间的矛盾愈演愈烈。本文主要分析了会计信息系统存在的主要缺陷,并针对目前会计信息系统存在的缺陷对其改进和发展趋势进行探讨。 With the rapid development of the global economy, people are also changing their mode of information needs. The traditional accounting information system is difficult to meet the needs of people in the modern economic environment, the contradiction between information needs and accounting information system intensified. This article mainly analyzes the main defects of the accounting information system, and discusses the improvement and development trend of the accounting information system in view of the existing defects.