With the progress of information technology and the popularity of the Internet, the traditional Accounting information system (AIS) has been unable to meet the growing information processing needs of enterprises. The traditional AIS has problems such as inconvenient data storage and sharing, low efficiency of information transmission, etc. The AIS based on computer network can effectively solve these problems. This paper aimed to study the design of AIS based on computer network to improve the efficiency and accuracy of enterprise financial management. This paper first introduced the importance of computer network in enterprise management and the application of AIS in modern enterprises. Then, this paper put forward the demand of using computer network technology to design and establish AIS, and expounded the advantages of computer network in realizing real-time sharing and collaborative processing of financial data. This paper put forward indicators to evaluate different design schemes in terms of performance, security and reliability, and emphasized the importance of security in the design of enterprise AIS. This paper was committed to providing reference for enterprises to select appropriate AIS design scheme based on computer network through research and experiment.

Baifang Liu and Yingqi Jia. Design of Accounting Information System Based on Computer Network. International Journal of Multimedia Computing (2023), Vol. 4, Issue 1: 121-130. https://doi.org/10.38007/IJMC.2023.040109.

[1] Astuty Widia, et al. "Does enterprise resource planning lead to the quality of the management accounting information system?." Polish Journal of Management Studies 25.2 (2022): 93-107. https://doi.org/10.17512/pjms.2022.25.2.06

[2] Al-Okaily Aws, et al. "Accounting information system effectiveness from an organizational perspective." Management Science Letters 10.16 (2020): 3991-4000. https://doi.org/10.5267/j.msl.2020.7.010

[3] Kwarteng Amoako, and Felix Aveh. "Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective." Meditari Accountancy Research 26.4 (2018): 675-698. https://doi.org/10.1108/MEDAR-01-2018-0264

[4] Ahmad Muhannad Akram, and Seif Obeid Al-Shbiel. "The effect of accounting information system on organizational performance in Jordanian industrial SMEs: The mediating role of knowledge management." International Journal of Business and Social Science 10.3 (2019): 99-104. https://doi.org/10.30845/ijbss.v10n3p9

[5] Al-Attar Kayed. "The effect of accounting information system on corporate governance." Accounting 7.1 (2021): 99-110. https://doi.org/10.5267/j.ac.2020.10.008

[6] Puspitawati Lilis, and Sri Dewi Anggadini. "The Influence of the Quality Accounting Information System to the Quality of Accounting Information-Evidence In Indonesia." Majalah Ilmiah UNIKOM 17.1 (2019): 3-12. https://doi.org/10.34010/miu.v17i1.2228

[7] Dagiliene Lina, and Kristina Sutiene. "Corporate sustainability accounting information systems: a contingency-based approach." Sustainability Accounting, Management and Policy Journal 10.2 (2019): 260-289. https://doi.org/10.1108/SAMPJ-07-2018-0200

[8] Kwarteng Amoako, and Felix Aveh. "Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective." Meditari Accountancy Research 26.4 (2018): 675-698. https://doi.org/10.1108/MEDAR-01-2018-0264

[9] Ghorbel Jihene . "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs." Journal of the Knowledge Economy 10.1(2019):74-103. https://doi.org/10.1007/s13132-016-0439-8

[10] Taiwo J. N. , and  E. Agwu . "Effect of ICT on Accounting Information System and Organizational Performance." Social Science Electronic Publishing 8.6(2018):01-01. https://doi.org/10.21859/eulawrev-08061

[11] Abdalrahman Alameen . "A Cloud Database based on AES 256 GCM Encryption Through Devolving Web application of Accounting Information System." International Journal of Recent Technology and Engineering 9.5(2021):268-274. https://doi.org/10.35940/ijrte.E5269.019521

[12] Dalle Juhriyansyah , et al. "The Influence of Accounting Information System and Energy Consumption on Carbon Emission in the Textile Industry of Indonesia: Mediating Role of the Supply Chain Process." International Journal of Energy Economics and Policy 11.1(2021):536-543. https://doi.org/10.32479/ijeep.10693

[13] Natalia Ita ,  L. Lisnawanty , and  A. Ardiyansyah . "Accounting Information System For Purchasing, Sales, And Service (Case Study Of Pt. Gm Motor Pontianak)." Jurnal Riset Informatika 3.1(2021):57-66. https://doi.org/10.34288/jri.v3i1.190

[14] Onodi Benjamin Ezugwu ,  O. Ibiam , and  J. C. Akujor . "Management Accounting Information System and the Financial Performance of Consumer Goods Firms in Nigeria." European Journal of Business Management and Research 6.1(2021):112-120. https://doi.org/10.24018/ejbmr.2021.6.1.684

[15] Almomani Salam Nawaf ,  A. Hosban , and  M. Alebbini . "The Role of the Internal Auditor in Dealing with the Security and Confidentiality of Computerized Accounting Information Systems. A Proposed Framework." International Journal Of Management 12.2(2021):601-611. https://doi.org/ 10.34218/IJM.12.2.2021.059

[16] Fraij Jihad ,  H. Haddad , and  N. A. Romman . "The Quality of Accounting Information System, Firm Size, Sector Type as a Case Study from Jordan." International Business Management 15.Issue 2, 2021(2021):30-38. https://doi.org/ 10.36478/ibm.2021.30.38