分散式運算環境是未來企業資訊技術應用之主軸，跨平台之透通性，延展性，及可攜性，證明資訊應用系統必須走向開放及合作的整合型設計，在分散式環境中，資料庫扮演舉足輕重的角色，其中財務及會計資料是其核心，如何整合性設計一套會計資訊系統是企業分散式運算成功的基石，本文將提出改良後整合型設計之主從架構會計資訊系統。 Distributed computing is the future trend where data and applications are stored and processed at multiple sites on networks. Data and applications must collaborate and communicate to accomplish cross-platform and mission-critical transactions.Client/Server architecture is the current technology to enable the platform-
independent collaboration and communication. Large-scale enterprises are righsizing corporate-wide applications on client/server platform. Distributed databases must support a variety of intra-organizational and inter-
organizational information systems. The core of the databases is the financial and accounting data resources. Current Practice of accounting information system development is a partial design, or single-user design, or non-integral which cannot incorporate data resources to meet the requirements of distributed enterprise computing. In this paper, we present an integral design of the data resources and processes for the sales/purchases/inventory/personnel/payroll/general-ledger systems. The integration is based on the common data resources with their functions. The design is implemented in a three-term classroom project to show the performance and benefits of this approach.