计算机的广泛应用,对数据的形式,会计部门的岗位分工,核算过程和方法等各方面都产生了较大的影响。它使得会计从过去单纯的记账、算账和报账中解脱出来,从而转向管理方面。但是会计电算化的运用也给会计的内部管理和控制的设置带来了新的问题。 The widespread use of computers has had a major impact on the form of data, the division of posts in the accounting department, accounting processes and methods. It makes accounting from the simple bookkeeping, accounting and reimbursement from the past, which turned to management. However, the application of computerized accounting has brought new problems to the internal management and control of accounting.