我国会计电算化的迅猛发展和普及，使会计工作发生了重大变化。会计电算化的开展，减轻了财会人员的工作强度，提高了会计工作效率和工作质量，促进了会计工作的规范化，为管理工作的现代化奠定了基础。会计电算化与传统的手工会计核算相比有很大不同：一是原来手工会计核算中 The rapid development and popularization of computerized accounting in our country have caused major changes in accounting work. The development of computerized accounting has lessened the work intensity of finance and accounting personnel, improved the efficiency and quality of accounting work, promoted the standardization of accounting work, and laid the foundation for the modernization of management. Accounting computerization compared with the traditional manual accounting is very different: First, the original manual accounting