基层单位如何开展会计电算化 ,这是会计电算化主管部门和基层单位领导及有关人员普遍关心的问题。实践经验表明 ,基层单位成功开展会计电算化的主要举措和具体步骤如下 :1　会计电算化可行性研究会计电算化可行性研究就是根据会计电算化系统的具体目标和限制条件 ,研究会计电算 How to develop computerized accounting at the grassroots level is a problem that is generally of concern to the leaders of computerized accounting departments, grassroots units and relevant personnel. Practical experience shows that grass-roots units to carry out successful accounting computerization of the main initiatives and specific steps are as follows: 1 Accounting Computerization Feasibility Study Accounting Computerization Feasibility Study is based on the accounting computerized system of the specific objectives and constraints, research Accounting computer