近年来,随着信息技术的发展,计算机数据处理技术已经广泛应用于会计领域,我国各高校已基本实现会计电算化。会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务中的简称,是一个应用电子计算机实现的会计信息系统。它实现了数据处理的自动化,使传统的手工会计信息 In recent years, with the development of information technology, computer data processing technology has been widely used in the field of accounting. All colleges and universities in our country have basically realized computerized accounting. Accounting computerization is the abbreviation of contemporary electronic technology and information technology applied to accounting practice based on electronic computer. It is an accounting information system implemented by electronic computer. It automates data processing and enables traditional manual accounting information