随着电子计算机技术的发展、应用范围的不断扩大,传统的会计工作模式已受到冲击,会计电算化已成为会计工作适应社会主义市场经济发展的必然趋势。如何适应电算化后的会计工作,是广大会计人员面临的必须尽快解决的首要问题。针对此,笔者拟从以下方面作一浅显的探讨。 With the development of computer technology, the scope of application is constantly expanding. The traditional accounting mode has been impacted. Computerized accounting has become the inevitable trend of accounting work to adapt to the development of socialist market economy. How to adapt to the accounting after the computerized work, the majority of accounting personnel facing the primary problem must be solved as soon as possible. In response, I intend to make a simple discussion from the following aspects.