随着社会的进步,会计电算化事业得到飞速的发展,并在社会经济生活中发挥着十分重要的作用。从国外情况看,以日本为例,日本会计电算化大致分为三种类型。大中型企业大多购买应用商品化会计电算化软件,有的大型企业集团则以自己开发会计电算化系统为主。因这类企业资金雄厚,技术力量强大,特殊要求较多,适于自己开发会计电算化系统。除了上述两种类型以外,第三种类型就是组成以开发软件的计算中心为核心,以计算站为初级加工点,以会计师事务所为业务代办处,以企业为原始资料提供者的四个层次的会计信息网络管理系统,为中小型企业提供会计电算化服 With the progress of the society, the computerized accounting has been developing rapidly and has played an important role in the social and economic life. Judging from the foreign situation, Japan, for example, Japan’s accounting computerization can be broadly divided into three types. Most large and medium-sized enterprises to buy commercial computerized accounting software, and some large enterprise groups to develop their own computerized accounting system based. Because of such enterprises is well-funded, strong technical force, special requirements, suitable for their own development of computerized accounting system. In addition to the above two types, the third type is composed of the development center for the calculation of software as the core, the computing station as the primary processing point, the accounting firm for the business agency, the enterprise as the original data provider of the four levels Accounting information network management system for small and medium-sized enterprises to provide computerized accounting services