我国的会计电算化经历了由起步、探索到有组织、有计划的稳步发展过程,目前已广泛地应用在各行业中,在企事业单位的财务核算中发挥重要的作用。但由于财务工作本身的特点,以及网络的迅速发展、电子商务的迅速兴起等等,一些先进的、现代化的事物不断出现,对会计电算化系统提出了 China’s accounting computerization has undergone an initial start to explore the process of organized and planned steady development. It has been widely used in various industries and plays an important role in the financial accounting of enterprises and institutions. However, due to the characteristics of the financial work itself, as well as the rapid development of the Internet and the rapid rise of e-commerce, some advanced and modern things are constantly appearing and put forward to the computerized accounting system