核算型会计软件存在保存数据不全 ,重核算轻分析和核算与业务分离以及不易审计的局限性。急需研究开发管理型会计软件 ,管理型会计软件应实现核算、分析、控制一体化和会计核算与业务管理的协调 ,并尽量满足审计的要求 ,使我国会计软件上一个新台阶。 Accounting-based accounting software has the limitations of incomplete data storage, light analysis and accounting and business separation, and difficult to audit. The urgent need of research and development of management accounting software, management accounting software should achieve the accounting, analysis, control and accounting and business management coordination, and try to meet the audit requirements, so that China’s accounting software to a new level.