一、会计电算化与会计基础工作的相互关系 随着科学技术高速发展,信息技术不断渗透到会计领域,计算机和网络技术已广泛应用。会计电算化后,会计人员从繁重的体力劳动中解脱出来,大大提高了工作效率,使会计人员有时间和精力分析会计资料,为领导决策提供依据,大大加强了会计基础工作,可以说,会计电算化是强化会计基础工作的重要手段和措施。但同时也对会计人员提出了更高的要求,要求输入数据规范化,处理过程规范化,因此做好会计基础工作就变得更为重要,这是计算机 First, the relationship between accounting and computerized accounting basis With the rapid development of science and technology, information technology continues to infiltrate the accounting field, computer and network technology has been widely used. Accounting computerized, accountants from the heavy manual labor freed, greatly improving the efficiency of work, so that accountants have time and energy analysis of accounting information, to provide the basis for decision-making leadership, and greatly strengthened the basic accounting work, we can say, Computerized accounting is to strengthen the basic accounting work an important means and measure. But also put forward higher requirements for accountants, require input data standardization, standardization of the process, so it is more important to do a good job accounting basis, which is a computer