当今世界已进入信息时代。随着我国经济体制改革的不断深入和发展,企业对于信息无论在数量上或质量上的要求越来越高。特别是财务会计的信息量比重最大,如仍沿袭传统的手段和方法,更加明显地跟不上形势发展的需要。会计电算化正是利用现代科学技术应运而生的一门新的学科,也是当前财会改革的一项重要内容。近年来,在全国部分地区如北京、上海、江苏、广东等地,对会计电算化工作已作了许 The world today has entered the information age. With the continuous deepening and development of the economic system reform in our country, the requirements of enterprises for information in terms of quantity and quality are getting higher and higher. In particular, financial accounting has the largest amount of information, even if it follows the traditional means and methods and can not keep up with the development of the situation more clearly. Accounting computerization is the use of modern science and technology came into being a new discipline, but also an important part of the current accounting reform. In recent years, some areas in the country such as Beijing, Shanghai, Jiangsu and Guangdong have done a lot to accounting computerization