通常,会计电算化的管理应包括两个层次:一层是会计电算化实施单位的管理;另一层是政府会计管理部门从法律、法规的角度对会计电算化工作实施的管理。但是,当前的会计电算化管理模式却不同程度地存在或“左”或“右”的倾向。归纳起来,主要表现为以下两种情形:一是放权过度,外部制约较少,完全由实施单位进行管理。在此情形下,会计电算化的管理很难规范化,尤其是在 Generally, the management of computerized accounting should include two levels: one is the management of accounting computerized implementation units; the other is the management of accounting computerization implemented by government accounting administrations from the perspective of laws and regulations. However, the current mode of computerized accounting management exists to some extent or “left” or “right” tendency. To sum up, the following two situations are mainly manifested: First, excessive delegation of authority, less external constraints and complete implementation by the implementing agencies. Under such circumstances, the management of accounting computerization is difficult to standardize, especially in