将电子计算机为主的现代信息技术应用于会计工作,实现会计电算化后,对传统以账本体系为核心的会计核算形式产生了深刻影响,主要表现在为账簿体系虚拟化、记账过程虚拟化、对账环节不复存在、账务处理流程一体化。 The application of modern information technology based on electronic computer to accounting work and the realization of computerized accounting have had a profound impact on the traditional forms of accounting accounting mainly on account book, which are mainly manifested in the virtualization of the booksystem, virtualization of accounting process The reconciliation process no longer exists, and the accounting process is integrated.