In the modern business management, information technology has become a very important tool, which has been used in different fields. As the branch of information system, accounting information system is the most important economic information in the enterprise; it continual, systematic and comprehensive reflects and supervises the condition of business. The purpose of this paper is to review one article and to discuss three relevant issues(Moshref Javadi et al. 2012). First of all, this essay will discuss the distinction between control or management information system (MIS) and accounting information system (AIS). Secondly, it will do some deep research, which is about characteristics of accounting information system and some relevant functional structure in the enterprise. Finally, this paper will focus on the importance of accounting information system to consider the development in the future(TokiĆ et al. 2011).
Distinction between MIS and AIS
In the original article, the author firstly mentions a core point that people should distinguish between management information system and accounting information system. This is a very correct point because the people always confuse them. As the development of technology, management information system has been comprehensive used in the different fields, it is an emerging science, the main task is to maximize use of modern computer and network communication technology to enhance enterprise information management. The enterprise could use management information system to effectively control human, material, financial resources, equipment, technology and other resources, based on above valuable information, the enterprise could establish the correct data base in order to process and prepare some useful information resources to facilitate the right decisions to managers, and constantly improve enterprise management level and economic benefits. Management