会计电算化是指在会计工作中应用与电子计算机技术有关的所有工作的简称。它是一个用电子计算机代替手工记账、算账、报账 ,以及代替部分由人脑完成的会计管理和辅助决策的全过程。会计电算化是现代社会化大生产和新技术革命的必然产物 ,它不仅是会计数据处理手段的变革 ,而且 Accounting computerization refers to the shorthand for applying all the work related to computer technology in accounting work. It is an electronic computer instead of manual accounting, accounting, reimbursement, and replace part of the human brain to complete accounting management and decision-making process of the entire process. Computerized accounting is the inevitable product of modern socialized mass production and new technological revolution. It is not only the change of accounting data processing method, but also