会计信息处理从手工发展到会计电算化是会计操作技术和信息处理方式的重大变革。它对会计理论和会计方法提出一系列新课题,新的会计思想和理论逐渐确立,在推动会计自身发展和变革的同时,也促进会计电算化的进一步完善和发展。 Accounting information processing from manual development to accounting computerization is a major change in accounting techniques and information processing methods. It put forward a series of new topics on accounting theory and accounting methods. The new accounting ideas and theories are gradually established. While promoting the development and reform of accounting itself, it also promotes the further improvement and development of accounting computerization.