关于电算化会计模式及其层次划分的探讨王锴电算化会计模式问题是电算化会计理论和实践中的一个最基本的重要问题，目前，我国会计界对电算化会计模式的研究尚处于初级阶段，很多单位在电算化会计的实践中，对采取何种模式不清楚、不主动，影响了我国电算化会计的普及与发... Discussion on computerized accounting model and its hierarchical division Wang Ying Computerized accounting model is the most basic and important issue in the theory and practice of computerized accounting. At present, the study of computerized accounting model in accounting circles of our country Is still in its infancy, many units in the practice of computerized accounting, to take what model is not clear, does not take the initiative, affecting the popularity of computerized accounting and hair ...