会计信息是微观和宏观经济管理的重要依据。充分发挥会计信息在经济管理中的作用,对促进国民经济的发展和经济效益的提高,具有十分重要的意义。随着会计电算化的日益普及和应用,如何更快、更准、更好地采集和处理会计信息,是会计管理工作的一个现实问题。本文拟从会计核算与信息处理的角度谈几点认识。 Accounting information is an important basis for micro and macroeconomic management. Give full play to the role of accounting information in economic management, to promote the development of national economy and economic benefits, is of great significance. With the increasing popularization and application of accounting computerization, how to collect and process accounting information faster, more accurately and better is a realistic problem of accounting management. This article intends to talk about accounting and information processing point of view.