我国会计电算化事业自70年代开始起步,近年来已有了较大发展。会计电算化是我国会计改革的重要方向,是会计现代化的重要内容,是现代会计发展的必然趋势,这一点已越来越被广大的财会界理论工作者和实际工作者所公认。从目前会计电算化的发展势态可以预见,在本世纪最后10年,我国的会计电算化事业将会以更快的速度发展。 The accounting computerization of our country has started its business in the 1970s and has been greatly developed in recent years. Accounting computerization is an important direction of accounting reform in our country. It is an important content of accounting modernization and an inevitable trend of modern accounting development. It has been accepted more and more by the majority of accounting and theoretical workers and practitioners. From the current development trend of computerized accounting, it can be predicted that in the last decade of this century, China’s computerized accounting will develop at a faster pace.