一、会计电算化概述会计作为货币计量的主要单位,从价值方面对经济活动进行完整、连续、系统的反映和监督;从数据处理来看,会计是一个信息系统,通过对大量原始数据的收集和处理,反映企业财务状况和经营成果。经济发展的历史证明:经济越发展,会计越重要,发展经济离不开会计。会计数据处理经过了以下几个阶段:手工处理;机械处理;计算机处理。 First, an overview of accounting computerization Accounting as the main unit of currency measurement, from the value of economic activity to conduct a complete, continuous and systematic reflection and supervision; from the data processing point of view, accounting is an information system, through a large number of raw data Collect and process, reflecting the financial status and operating results of the enterprise. The history of economic development proves that the more developed the economy, the more important the accounting is and the more economical it is to develop the economy without accounting. Accounting data processing through the following stages: manual processing; mechanical processing; computer processing.