会计从结绳记事时代起就已存在。在漫长的历史发展过程中,随着社会生产的发展和经济管理的不同要求,以及进行记录、计算和考核所应用的原则、方法和技术的发展变化,会计在功能和工作方式等诸方面都在不断地发展变化着。在计算机产生和普及以前,手工方式处理会计业务一直占据主要地位。计算机的产生和发展不仅给会计工作带来了卓 Accounting has existed since the time when the knot was recorded. In the long process of historical development, with the development of social production and the different requirements of economic management, as well as the development and changes of the principles, methods and techniques used in the recording, calculation and examination, the functions and methods of accounting in all aspects of accounting In the continuous development and change. Until the advent and popularity of computers, the accounting business was dominated by hand. The birth and development of computers not only brought Zhuo to accounting work