会计电算化,是把电子计算机和现代数据处理技术应用到会计工作中的简称,是用电子计算机代替人工记账、算账和报账,以及部分代替人脑完成对会计信息的分析、预测、决策的过程。通过国内外会计的发展历程和现状的对比,可以看到未来会计电算化的发展趋势——朝着决策支持系统的方向发展。一、目前商业银行会计电算化存在的问题(一)法律规范滞后目前法律上规定的会计电算化管理办法,主要针对一般的工商企业,银行这样的特殊企业在实际应用中会使业务处理受到一定的 Accounting computerization is the abbreviation of applying electronic computer and modern data processing technology to accounting work. It uses electronic computer instead of manual accounting, accounting and reimbursement, and partially replaces human brain to complete the analysis, prediction and decision-making of accounting information the process of. Through the comparison between the history of accounting development at home and abroad and the status quo, we can see the future development trend of computerized accounting - toward the decision support system. First, the current commercial bank accounting computerization problems (a) the lag of legal norms Currently legally required accounting computerized management approach, mainly for general business, banking and such special enterprises in the practical application of business processing By a certain amount