会计电算化是将现代化的电子技术和信息处理技术引入到会计实务中,以计算机作为主要处理工具,向管理者和决策者提供财务信息、定向信息和决策信息的系统。会计电算化包括的内容从宏观上讲有机构设置、推广通用式商品化会计核算软件、会计电算化制度建设、会计核算软件的评审与甩账及会计电算化应用人员的培训。从微观上讲包括制定会计电算化工作的发展规划、电算化会计信息系统的建立、制定电算化会计信息系统管理制度、计算机使用与维护以及人员培训。会计电算化的发展,减轻了财会人员的工作强度,提高了工作 Accounting computerization is the introduction of modern electronic technology and information processing technology into accounting practice, the computer as the main processing tool to managers and policy makers to provide financial information, information and decision-making information system. The contents of computerized accounting include the macro setting of institutional settings, the promotion of general commercialization of accounting software, the construction of computerized accounting system, accounting software review and rejection and accounting computerized application of personnel training. From a micro perspective, including the development of computerized accounting development plan, the establishment of computerized accounting information system, the development of computerized accounting information system management system, computer use and maintenance, and personnel training. The development of computerized accounting has lessened the work intensity of the accountants and improved their work