本文通过对会计电算化与手工会计的相同点与不同点的分析,以及会计电算化在未来发展过程中应注意问题的探讨,来说明会计电算化改变了传统会计复杂和繁琐的手工处理方式,大大提高了会计工作的效率,对提高会计信息处理的速度和准确性,提高会计工作水平有着重要的意义。 This article analyzes the similarities and differences between computerized accounting and manual accounting and the issues that should be paid attention to in the future development of computerized accounting to show that computerized accounting has changed the complicated and complicated manual accounting The method of handling greatly improves the efficiency of accounting work, which is of great significance to improving the speed and accuracy of accounting information processing and raising the level of accounting work.