1985年以来,我国的会计软件已经由通用走向通用与专用并存之路,并正在继续向更深层次、更高效实用的专用化方向发展。今天,会计电算化的观念已被越来越多的决策者和财务人员所接受,但是,目前我国的电算化普及率还很低。这其中原因很多,但有两个主要因素直接影响了会计电算化的推广进度:第一,我国绝大多数会计人员的计算机知识普遍还很贫乏,甚至相当多的会计从没有接触过计算机,在这种情况下进行 Since 1985, China’s accounting software has moved from a common to a common and dedicated co-existence of the road, and is continuing to be deeper, more efficient and practical specialization direction. Today, the concept of computerized accounting has been accepted by more and more policy-makers and financial personnel. However, the current rate of computerization in our country is still very low. There are many reasons for this. However, there are two main factors that directly affect the promotion of accounting computerization: First, the vast majority of accountants in our country have generally poor computer knowledge and even a considerable number of accountants have never had contact with computers. In this case