伴随着改革开放和现代化建设的进一步深入，会计档案管理现代化的步伐也日益加快。先进的计算机管理技术也广泛地应用于会计领域，有越来越多的企事业单位建立了计算机会计信息系统，应用计算机进行记帐、算帐、数据汇总、编制报表等一系列工作。计算机的使用改变了财务会计信 With the deepening of reform and opening up and the modernization drive, the pace of modernization of accounting records management has also accelerated. Advanced computer management technology is also widely used in the field of accounting, more and more enterprises and institutions have established a computer accounting information system, the application of a computer accounting, accounting, data summary, the preparation of statements and a series of work. The use of computers changed the accounting of financial accounts