应用微机进行财会管理,实现财会工作科学化、规范化、现代化已经成为许多人的共识,现代科技和市场经济发展至今,会计和电脑相结合已成为企业经营管理持续演进和强化的必然趋势之一,作为会计和电脑相结合的产物——会计电算化,已成为企业“科学簿记”不断实现现代化的基本特征,我单位自1993年开始实行会计电算化,在这几年的实际应用中,深深地体会到会计电算化的优点以及在应用中存在的问题。现就这一点谈谈个人的体会。财会工作多年来一直延续记帐、算帐、报帐、编制报表这样一种方式进行,这种方式已不能适应当前科技的发展和改革的需要,当今的世界已进入信息时代,会计信息是经济管理工作的主要信息。它提供的数据占全部管理信息的很大比例。单凭人力完成这些信息的计算加工反馈是很困难的。微机的开发使用,财会工作的电算化,给我们提供了管理信息及时,提供数据准确等方面的先进手段,过去很大一部分需要人工完成的工作,现在改 The application of microcomputer for accounting management, to achieve the scientific, standardized and modernized accounting work has become the consensus of many people. Nowadays, with the development of modern science and technology and market economy, the combination of accounting and computer has become an inevitable trend of continuous operation and management of enterprises, As a combination of accounting and computer - computerized accounting, has become the enterprise “Scientific Bookkeeping ” the basic characteristics of the continuous realization of modernization, my unit since 1993, the implementation of computerized accounting, in the past few years of practical application In the deep experience of the advantages of computerized accounting and the problems in the application. Now on this point to talk about personal experience. Accounting work has been carried out over the years, accounting, accounting, reporting, the preparation of statements in such a way, this approach can no longer meet the current needs of science and technology development and reform, the current world has entered the information age, accounting information is the economy The main message of management. It provides a large percentage of the total management information. It is very difficult to calculate and process the feedback of these information by manpower alone. The development and use of microcomputer and the computerization of accounting work provided us with advanced means of managing information in a timely manner and providing accurate data. In the past, a large part of the work required manual work,