随着经济体制改革的深入,客观需要会计核算提供的经济信息更多、更快、更准,这就要求会计工作应改变目前手工操作的核算方法,即从手工记帐向会计电算化转换,它是会计核算手段变革的历史必然趋势,也是我们水运交通行业“七五”期以来会计核算和财务管理研究的重要课题。 中国长 With the deepening of the reform of the economic system, the objective need of economic information provided by accounting more, faster, more accurate, which requires that accounting should change the current manual accounting methods, that is, from manual accounting to computerized accounting conversion , Which is an inevitable trend in the history of the reform of accounting means. It is also an important issue in the study of accounting and financial management in the period of the “Seventh Five-Year Plan” for the water transport industry. Chinese long