核算流程是会计核算的基础,确立在信息化环境之下的会计核算流程,对于会计信息化的的软件开发,会计教学以及会计实务同样重要。本文对于会计基本数据文件的核算的流程进行了探讨,这一流程以科目的数据文件以及记账凭证数据的文件为基础。 Accounting process is the basis of accounting, accounting procedures established under the information environment, accounting information for software development, accounting teaching and accounting practices are equally important. This article explores the accounting process for accounting basic data files based on the subject’s data files and the documentation of the accounting voucher data.