“经济越发展,会计越重要”。随着我国社会主义市场经济体制的建立和完善,会计作为经济管理基础性工作,其地位和作用越来越被人们所认识。而随着计算机技术的迅猛发展,各种财务软件的应用使传统的手工会计过渡到机器记账,极大地减少了会计人员记账的工作量,是记账方式的一个飞 “The more economic growth, the more important accounting.” With the establishment and perfection of China’s socialist market economic system, as a basic work of economic management, accounting has gained more and more recognition of its status and role. With the rapid development of computer technology, the application of various financial software makes the traditional manual accounting transfer to machine accounting, greatly reducing the workload of accounting personnel accounting, accounting method is a fly