隨著資訊科技的發展，會計資訊系統的功能愈來愈強，所提供的資訊也不限於財務報表還包括了管理報告，本研究探討會計資訊系統提供何種資訊給使用者、會計資訊系統所面臨的問題、及會計資訊系統對於企業實現其競爭策略的幫助。 本研究以台灣五家上市公司為樣本，實地訪談企業資訊部門之人員來探討上述的問題，研究結果發現： 1. 五家受訪企業會計資訊系統電腦化皆有十年以上的歷史，能夠提供企業使用者日常業務所需要的大部份資訊。 2. 資訊使用者對於會計資訊系統不滿意之處有三：(1)系統無法滿足使用者所有的資訊需求，(2)系統開發改善速度緩慢，(3)需求的申請遭到資訊部門的拒絕。 3. 受訪人員表示，會計資訊系統能提供使用者決策之攸關資訊，對企業競爭策略之實現有幫助。 / In recent yrear, the function of AIS has been improved. AIS can provide not only financial reports, but also managerial reports. This study empirically examines of 5 enterprises' AIS to understand the AIS in Taiwan. The empirical results show that: 1.AIS could provide user useful information to help decision making. 2.AIS improve process is not fast enough to satisfy users' needs. 3.AIS could help enterprises' Competitive Strategy.

大型政府機關或企業，由於服務範圍廣大，應用系統繁多，各系統間不時有資料共享的需求（如各系統須使用人資系統）。但對於這些共享資料的管理上，常常因缺乏有效的機制與流程，而一直有無法同步或同步上資訊不一致的困擾。本研究提供一套中央控管規格機制，以管理面和技術面雙管齊下來解決此問題。本研究認為統一資訊必需先從統一資料規格（Data Specification）做起，同時訂定單一資料的提供來源及多個資料使用對象。 本研究利用Web Service WDSL語言特性作為制訂資料規格的依據。WSDL本身即是可自我描述的一種資訊規格，並具有跨平台的特性，以利各使用不同程式語言開發之系統進行整合。本研究認為既然共享資訊是一種共用行為，理當有一資訊規格維護者負責制訂維護管理規格，同時定期召開共享資訊制訂會議討論共享資訊範圍，本研究所設計之系統藉由資訊規格維護者，訂定WSDL共享資訊規格，供資訊提供者實作，並經由發表給各系統開發單位使用。本研究已實作一個工具來產生WSDL。 本研究期藉由集中控管資料規格的共享服務方法，定義各系統開發者的角色與責任，以治理源頭的方式，讓系統整合或資料交換更為容易，開發時程可以縮短，節省系統開發成本，讓有意參與政府機關的廠商不會怯步，讓機關招商更為容易。 / For the wide range of services and diversified application systems in operation in large government agencies or businesses, information sharing among systems is becoming increasingly necessary (such as users’ personal data on different systems). When it comes to managing shared information, lacking an effective system and flow process makes synchronized operation or access to information a less successful task. The research in question brings up a centralized control specification as solution to the issue through sound management and technique. In the research, uniform information starts from uniform data specification. At the same time, a single data source is set together with a plurality of data destinations. In the research in question, information specification is made based on Web Service WDSL language characteristics. WSDL refers to a kind of self-descriptive information specification that is operational across different platforms for successful integration of systems developed in different program languages. In this research, it is believed, since information sharing is a common behavior; there must be an information specification guard responsible for the scheming, maintenance and management of the same. On the other hand, regular meetings on information sharing must be convened for discussion of the scope. In the system made available in this research, the information specification guard makes the WSDL information sharing specification for operation by information providers and use by the system developers once publicized.We also Implement a tool to generate WSDL. In this research, it is expected, through the centralized managament of the specifications for shared services, the system developers could have their roles and responsibilities properly defined. By means of sorting out the sources, system integration or data exchange could become much easier and development could become successful more rapidly as a way to reduce the cost involved in system development and eventually, allow those who are willing to bid in public projects come to participate without much concern. If so, bidding by private sector could be an easy task.