会计电算化是以电子计算机为主的当代电子技术和信息技术在会计实务中应用的一种简称, 是用电子计算机来代替人工记账、算帐、报帐以及部分代替人脑完成对会计信息的分析、预测、决策的全过程,它是一门融电子计算机科学、管理科学、信息科学和会计科学为一体的边缘科学,它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,而且也对会计理论和会计实务产生深远的影响。 Accounting computerization is based on the electronic computer-based contemporary electronic technology and information technology in accounting practices in the application of a short name is the use of electronic computers instead of manual accounting, accounting, accounting and partial replacement of the human brain to complete the accounting It is an edge science integrated with computer science, management science, information science and accounting science. It is the inevitable product of modern socialized mass production and new technological revolution. It It is not only the change of accounting data processing method, but also has far-reaching influence on accounting theory and accounting practice.