进入20世纪80年代,特别是1985年以后,在我国掀起一个会计工作应用计算机的高潮。到目前大约已有20%的企事业单位在会计数据处理中应用了计算机,并且在会计软件的开发上更加系统化、科学化和实用化。不少单位开始用软盘报送会计报表,一些管理部门用计算机汇总会计报表,从而使计算机在会计中应用进入了一个新的阶段。但同时在前进中也出现了一些新的问题,为了推动我国会计电算化的前进步伐,必须尽快妥善解决。主要有以下几个方面: 第一,大力培养专业人才,加快会计软件的开发。为了提高我国企事业单位管理现代化的水平,越来越多的单位准备把电子计算机应用到会计中去,实现会计工作的电算化;有些单位已经把计算机买进 In the 1980s, especially after 1985, a climax of computer application in accounting work was set off in our country. Up to now, about 20% of enterprises and institutions have applied computers in accounting data processing and have become more systematic, scientific and practical in the development of accounting software. Many units began to submit financial statements with floppy disks, and some management departments used computers to summarize accounting statements, so that the application of computers in accounting entered a new phase. At the same time, however, some new problems have emerged in the course of advancing. In order to promote the pace of computerized accounting in our country, we must properly resolve it as soon as possible. Mainly in the following areas: First, vigorously develop professionals and speed up the development of accounting software. In order to improve the level of modernization in the management of enterprises and institutions in our country, more and more units are ready to apply electronic computers to accounting and computerization of accounting work. Some units have bought computers