Accounting information systems are among the newest, yet are the most widely used information systems in business.

会计信息系统是其中最新的，但是是最广泛使用的信息系统，在业务上。

This article, accounting information systems in the role of corporate governance remains to be fully recognized.

本文认为，会计信息系统在公司治理中的作用还有待进一步全面认识。