近年来,随着信息化步伐的加快,我国行政事业单位已基本实现了会计电算化工作。会计电算化以其高效、自动、方便、准确、及时等优点正日益受到广大财会人员的欢迎,也取得了可喜的成果。然而结合经济形势的发展,在实际工作操作中还存在着一些问题,制约着会计电算化向更深层次的发展。本文结合会计电算化在行政事业单位的应用现状,指出实际工作中出现的各种问题,同时针对这些问题提出了自己的粗浅看法。 In recent years, with the acceleration of the pace of informationization, our country’s administrative institutions have basically realized the accounting computerization. Accounting computerization is increasingly welcomed by the majority of financial and accounting personnel due to its advantages of high efficiency, automation, convenience, accuracy and promptness, and also has made gratifying achievements. However, with the development of the economic situation, there are still some problems in the actual work and operation, restricting the further development of the accounting computerization. In this paper, the application of accounting computerization in the administrative institutions, pointed out the various problems in the actual work, at the same time put forward their own superficial views on these issues.