现代财务会计理论与实务和以电子计算机为中心的现代信息技术相结合而诞生的会计电算化系统，给现代会计业务注入了生机和活力，创造了新的发展契机，它能及时，高效率地完成各种常规的会计业务，并在精确度、大容量系统管理信息上给予了可靠的保证，使会计预测和控制成为... Modern financial accounting theory and practice and electronic computer as the center of the modern information technology combined with the birth of the computerized accounting system, to the modern accounting business has injected vitality and vitality, creating a new opportunity for development, it can be timely and efficient To complete a variety of conventional accounting business, and in the accuracy, high-capacity system management information to give a reliable guarantee for accounting forecasting and control become ...