会计电算化大大减轻了会计人员工作负担,使会计从繁琐的登账、结账、报表过程中解脱出来,从而能够将大量的精力转移到会计管理上来。然而,会计电算化尚未解决从原始凭证到记账凭证这一自动化过程,记账凭证尚需会计人员逐一录人。可以说日常会计核算中最大的工作量就在于此。并且,由于记账凭证是登记账簿的惟一依据,电子账簿、报表的准确与完整完全依赖于记账凭证,会计管理的信息与资料很大程度上也来 Accounting computerization greatly reduced the workload of accounting staff, so that accounting from the tedious accounts, checkout, reporting process freed, so that a lot of energy can be transferred to the accounting management up. However, the computerization of accounting has not yet solved the automation process from the original document to the accounting voucher, and the accounting voucher still requires the accounting staff to record one by one. It can be said that the daily workload of the largest workload lies here. Moreover, since the voucher is the only basis for registering the books, the accuracy and completeness of the electronic books and reports are totally dependent on the vouchers, and the information and materials of the accounting management are also largely