由于本世纪４０年代电子计算机的出现，５０年代中期到６０年代，随着人们利用电子计算机对会计数据进行综合处理，系统地提供了经济分析、决策所需要的会计信息，从而实现了会计电算化。但一个单位建立了计算机会计系统之后，要保证系统的正常运行，必须加强电算化后的会计管 Due to the advent of electronic computers in the 1940s, people used electronic computers to process accounting data in the mid-1950s and 1960s and systematically provided the accounting information necessary for economic analysis and decision-making so as to achieve the goal of accounting The However, after the establishment of a unit of computer accounting system, to ensure the normal operation of the system, we must strengthen the computerized accounting tube