人类社会已步入了以计算机技术和网络技术为核心支柱的信息社会。席卷一切的信息化浪潮对人类社会的各个方面产生了前所未有的影响 ,其对会计领域的渗透引起了会计电算化的产生。所谓会计电算化 ,是指从原始会计数据的收集、整理、加工一直到最后会计报告的编制和公布都依赖电 Human society has stepped into the information society with its core pillar of computer technology and network technology. The sweeping wave of information has had an unprecedented impact on all aspects of human society. Its infiltration into the accounting field has led to the emergence of computerized accounting. The so-called accounting computerized, refers to the collection from the original accounting data, sorting, processing until the final preparation and publication of accounting reports are dependent on electricity