会计电算化是现代会计发展的重要内容。它不仅带来会计数据处理技术手段的重大变化,而且对会计功能的扩展、会计理论研究、会计教育改革等都有深远的影响。我国财政部1991年7月颁布的《会计改革纲要(试行)》指出:“会计电算化是会计改革的重要内容和必要条件。……要在调查研究和总结经验的基础上,从实际出发制定会计电算化发展规划。”为此,本文试图通过对我国会计 Accounting computerization is an important part of the development of modern accounting. It not only brings about significant changes in the accounting data processing techniques, but also has a far-reaching impact on the expansion of accounting functions, accounting theory research and accounting education reform. The “Outline of Accounting Reform (Trial)” promulgated by the Ministry of Finance in July 1991 pointed out: “Accounting for computerization is an important content and necessary condition for accounting reform .... Based on investigation and study and lessons learned, we should proceed from reality To develop computerized accounting development plan. ”To this end, this article attempts to pass our accounting