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The development of modern technology has made many enterprises affected by the network. Of course, the accounting profession has also suffered changes, so the accounting information system has set strict requirements on itself. In the intelligent accounting information system, even if the non-automatic accounting system can already achieve intelligent use, but with the construction of accounting, there is no way to practice in many aspects. As a result, the relationship between enterprises and external social groups is not close. When defects arise, they do not think of other ways to solve them, resulting in the value of information technology itself not being brought into play. Because of this, an in-depth discussion of the construction of an accounting information system will help the reform of enterprise accounting. Sui Chunlei proposed that big data technology can improve the relevance and accuracy of management enterprises, integrate information technology into enterprises, apply to accounting management information, and gradually improve its management requirements, while achieving the extensiveness and timeliness of information strengthening. Wu Zhongsheng clearly mentioned the development process of accounting informatization and planned the development prospects of accounting informatization. On the basis of this system, the computer system designed the accounting information system for it. The construction of computer network accounting information system is to sort out the collection and application of big data and data, in order to better realize the correlation between the network and reality, on the basis of the traditional accounting information system, is conducive to better development, will be the function of the data, the module of the system, the comparative results of the test to analyze separately, the purpose is to explore the computer accounting information system to study, the result will be the need to consider the node, convenient computer network on the accounting information system design and research.
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