像其它学科一样 ,会计作为一门学科自有其独特的思想体系 ,非会计专业人员要想熟悉和理解它决非易事 ,这需要一定的相关知识为基础 ,所谓“隔行如隔山”说明的就是这个道理。但是 ,随着计算机信息技术的发展 ,会计 ,由于其在企业中的重要性 ,首当其冲成为计算机应用的领路先锋 Like other disciplines, accounting as a discipline has its own unique ideological system, non-accounting professionals to understand and understand it by no means easy, which requires a certain amount of relevant knowledge as the basis for the so-called “interlaced as the mountains” explained This is the truth. However, with the development of computer information technology, accounting, due to its importance in the enterprise, takes the lead to become the vanguard of computer application