随着经济的日益发展,生产经营规模的逐步扩大,经济管理工作对会计的要求日益提高,相应的会计信息量随之增加,传统的手工会计操作技术已远远不能满足财会人员所担负着的核算、反映、监督社会经济生活的职能作用。因此,计算机操作代替传统的手工操作,对会计信息系统实行电算化管 With the development of the economy, the scale of production and management has been gradually expanded, the requirements of accounting for economic management have been increasing day by day, and the corresponding amount of accounting information has been increasing. The traditional manual accounting techniques have been far from meeting the needs of accounting professionals Accounting, reflecting, supervising the social and economic functions of the function. Therefore, the computer operation instead of the traditional manual operation of the computerized accounting information system