会计电算化是应用计算机代替人工记账、算账、报账以及代替部分由人脑完成的对会计信息的处理、分析和判断的过程。目前,会计电算化已发展成为融电子计算机科学、管理科学、信息科学和会计科学为一体的一门新型科学和实用技术。它不但触及到人们的思想领域,而且也涉及到科技领域,它对会计工作的各个方面都将产生深刻的影响。包括能有效改进会计工作方法、大大提高会计信息质量、进一步推动会计职能的转变、加快信息传递速度、使会计资料更加规范和统一等。会计电算化的优越性是有目共睹的,也正被越来越多的领 Accounting computerization is the process of using computers instead of manual accounting, accounting, reimbursement and the processing, analysis and judgment of accounting information which is partly completed by the human brain. At present, accounting computerization has developed into a new scientific and practical technology integrating computer science, management science, information science and accounting science. Not only does it reach people’s ideological fields, but it also involves the field of science and technology, which will have a profound impact on all aspects of accounting work. Including the effective ways to improve accounting work, greatly improve the quality of accounting information, to further promote the transformation of accounting functions, speed up the transfer of information to make the accounting information more standardized and unified. The advantages of accounting computerization is obvious to all, is also being more and more collar