现代会计日益与科学技术紧密相联,随着电子计算机技术越来越广泛地深入会计领域,传统会计格局被打破,新的会计思想和理论逐渐确立,会计操作技术和信息处理方式正在发生着重大变革,电算化会计已逐步取代了手工会计。 Modern accounting is increasingly closely linked with science and technology. As computer technology becomes more and more extensively applied to the field of accounting, the traditional accounting pattern has been broken and new accounting ideas and theories have been gradually established. Accounting operational techniques and information processing methods are undergoing a great deal Change, computerized accounting has gradually replaced manual accounting.