1. Manual bookkeeping stage: in the manual bookkeeping stage, accounting information is mainly recorded, summarized and reported manually, and accounting information is manually entered, processed and stored, which requires manual calculation and recording by professionals, with high cost and low efficiency.

2. Semi-manual accounting stage: In the semi-manual accounting stage, the accounting information system began to develop towards automation, but manual intervention was still needed, such as using electronic diaries and financial reports.

3. Database accounting stage: In the database accounting stage, the accounting information system began to use the database to store and manage accounting information, so as to realize rapid acquisition, efficient processing, accurate recording and accurate reporting of accounting information.

4. Computer accounting stage: In the computer accounting stage, the accounting information system completely uses computer technology to process and manage accounting information, which can achieve a high degree of automation, digitalization, informationization and networking.

5. Intelligent accounting stage: In the intelligent accounting stage, the accounting information system will use artificial intelligence technology for data analysis, intelligent decision-making, automatic audit, etc. To achieve more intelligent, efficient, accurate and personalized services.