随着我国新的会计制度管理体制的建立以及会计准则体系的不断完善 ,企业要以会计法和基本会计准则、具体会计准则为指导 ,自行设计适用于本企业特点和经营管理需要的会计制度。计算机在会计工作中的应用是会计发展史上会计数据处理技术的又一次变革。计算机以其数据处理快速、 With the establishment of China’s new accounting system and the continuous improvement of the accounting standards system, enterprises should make their own accounting system that is applicable to the characteristics and operation and management of the enterprise with the guidance of accounting law, basic accounting rules and specific accounting standards. The application of computer in accounting work is another revolution of accounting data processing technology in the history of accounting. Computer with its data processing fast,