国家财政部1994年4月15日发布的《关于大力发展我国会计电算化事业的意见》中明确提出,到2000年我国要有40%～60%的在中型企事业单位和县以上国家机关,基本实现会计电算化,其他单位的会计电算化开展面也要达到10%～30%。这是大势所趋,因为计算机在财务管理工作中的应用,即会计电算化,不仅可以使会计人员从日常繁重的记账工作中解脱出来,而且 The Opinions on Vigorously Developing China’s Computerized Accounting Business promulgated by the Ministry of Finance on April 15, 1994 stated clearly that by the year 2000, 40% to 60% of China’s state-owned enterprises and institutions above the county level , The basic realization of computerized accounting, computerization of other units to carry out the face to achieve 10% to 30%. This is the trend of the times because the application of computers in financial management, that is, the computerization of accounting, can not only free accountants from the heavy daily accounting work, but also