笔者所在的河南省中原大化集团有限公司是一家以制造业为主，商贸为辅的国有大型化工企业，多年来企业一直非常重视会计电算化工作，并已成功甩掉了手工账，但在实施过程中历经曲折，这其中也折射出会计电算化在大中型企业应用中所面临的一些共性问题。在此，笔者结合本企业的 Henan Zhongyuan Dahua Group Co., Ltd., where the writer is located, is a state-owned large-scale chemical enterprise mainly engaged in the manufacturing industry and supplemented by commerce and commerce. For many years, enterprises have attached great importance to the accounting of computerization and have succeeded in getting rid of the manual account. However, After twists and turns in the implementation process, which also reflects some of the common problems faced by computerized accounting in large and medium-sized enterprises. Here, I combine the enterprise