很多地方农村会计工作繁重,仍停留在传统的手工记账、算盘计算的原始阶段,针对农村财务管理手段落后,制度执行不到位,会计基础工作薄弱,内部控制弱化等问题,农村会计实施电算化系统的风险将会加大,防范与控制也会有难度。知识经济时代,计算机技术在农村会计领域的广泛应用,给农村会计信息处理带来了深刻的变革。利用会计电算化系统进行核算,不仅大大提高了农村会计核算的速度和质量,而且为 In many places, the accounting work in rural areas is very heavy, and still remains in the primitive stage of traditional manual accounting and abacus calculation. In view of the problems such as backward rural financial management methods, inadequate system implementation, weak foundation of accounting work and weakening of internal control, The risk of the system will increase, prevention and control will be difficult. In the era of knowledge economy, the widespread application of computer technology in the field of rural accounting has brought profound changes to rural accounting information processing. The use of accounting computerized accounting system, not only greatly increased the speed and quality of rural accounting, but also for