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随着现代科学技术的发展,特别是电子技术的发展,电子计算机正以它的高精度、大容量、高效率取代会计行业的记帐、算帐、报帐等一系列的手工劳动。它的生命力向人们展示了我们已经进入一个复杂的信息世界。会计的分工和发展要求会计提供的数据必须及时、准确、全面,会计资料必须反映和监督国家财经制度的执行情况以及企业自身的经济效果,同时也必须正确地反映和监督企业的各项经济活动。
With the development of modern science and technology, especially the development of electronic technology, the electronic computer is replacing a series of manual work such as accounting, accounting and reimbursement in the accounting industry with its high precision, large capacity and high efficiency. Its vitality shows people that we have entered a complex information world. The division of labor and development of accounting requires that the data provided by accounting must be timely, accurate and comprehensive. The accounting information must reflect and supervise the implementation of the state’s financial system as well as the economic effects of the enterprise itself. It must also correctly reflect and supervise the economic activities of enterprises .