电脑在财会上的广泛应用,是科技转化为生产力的重要成果,是社会进步的标志。会计电算给财会工作带来了极大的方便。但由于我国电算化的各种条件还不够成熟,对于电算化的直接切入,由于此前此后的许多工作都是空白,势必导致与原有的机制、人员、观念发生冲突,由此产生了这样那样的问题,要使财会工作安全、高效运转,财会电算化工作顺利进 The widespread application of computers in finance and accounting is an important achievement of transforming science and technology into productive forces and a symbol of social progress. Accounting computer to the accounting work has brought great convenience. However, due to various conditions of computerization in our country are not yet mature enough, for the direct entry into the computerization, many of the previous work is blank, which will inevitably lead to conflict with the original mechanism, personnel, concepts, resulting in Such a problem, to make the accounting work safe and efficient operation of the computerization of the accounting smoothly