“会计电算化”一词最早是于1981年由中国会计学会在长春召开的“财务会计、成本应用电子计算机专题讨论会”上正式提出的,此后它被广泛应用。时至今日,已在全国大中城市掀起了“电算化”热潮,但人们的认识还停留在“用计算机代替手工帐”(简称“以机代帐”)的水平上。这样的“电算化”是不够的,理由至少有三方面: 1.为推动会计电算化的普及工作,以机代帐发挥了主要作用。但是,如果我们的电脑应用水平满足于普及的阶段,将会限制人们对电脑在会计管理中应用的想象空间。 The term “accounting computerization” was first formally proposed by China Accounting Association in 1981 at the “Financial Accounting, Cost Applied Computer Symposium” held in Changchun. Since then, it has been widely used. Up till now, there has been a boom in computerization in large and medium-sized cities across the country. However, people’s understanding remains at the level of “using computer instead of manual account” (referred to as “machine debit card”). Such “computerization” is not enough for at least three reasons: 1. In order to promote the popularization of computerization of accounting, computer bills play a major role. However, if our level of computerization is met by the popularity phase, this will limit the amount of room for imagination that computers will be used in accounting management.