会计电算化是以电子计算机为主的现代电子信息技术在会计中的具体应用,是电子计算机代替人工记账、算账、报账、查账,以及部分代替人工,完成对会计信息的分析、预测、决策的过程。计算机的引入使传统内部会计控制制度的形式、内容、重点都发生了一系列的变化。传统会计下的各种 Accounting computerization is a computer-based modern electronic information technology in the specific application of accounting is the electronic computer instead of manual accounting, accounting, reimbursement, audit, and part of the manual instead of completing the accounting information analysis, forecasting, The decision-making process. The introduction of the computer has led to a series of changes in the form, content and emphasis of the traditional internal accounting control system. Various under traditional accounting