当前,随着网络信息技术、物联网技术、会计核算软件及财务管理软件的加速推广和应用,会计信息化发展已经成为必然趋势,而会计电算化作为会计信息化的初级阶段,是管理现代化和会计制度改革的必然要求,其利用电子计算机和现代信息技术手段来进行会计核算工作,以高效率的电子运算替代了手工的账目录入、核算、归类及结账等操作,针对此种优势,国有企业、事业单位、政府机关均在加速推进会计电算化发展进程,尤其是中小企业为了提升会计核算效 At present, with the accelerated promotion and application of network information technology, Internet of Things technology, accounting software and financial management software, the development of accounting informationization has become an inevitable trend. As the initial stage of accounting informationization, accounting computerization is the key to the modernization of management And the necessary requirements of the reform of the accounting system, the use of electronic computers and modern means of information technology to carry out accounting work with highly efficient electronic computing to replace manual entry, accounting, classification and closing operations, in view of this advantage, State-owned enterprises, institutions, government agencies are accelerating the development of accounting computerization process, especially SMEs in order to enhance accounting efficiency