计算机技术和网络技术在会计工作中的广泛应用，既对传统的会计观念、会计理论和会计实务提出了巨大挑战，也为会计发展提供了新的机遇。现在广大财会工作者面临的问题是：在计算机迅速发展的今天，以手工操作为主的传统会计模式被计算机逐步取代的情况下，会计工作向何处去？ The widespread application of computer technology and network technology in accounting work not only poses great challenges to traditional accounting concepts, accounting theories and accounting practices, but also provides new opportunities for the development of accounting. Now the majority of accounting workers are facing the problem is: In the rapid development of the computer today, the traditional manual accounting mode of accounting is gradually replaced by the computer case, the accounting where to go?