随着我国商品经济的发展和经济体制改革的不断深化,电子计算机在经济信息处理过程中的运用越来越受到人们的重视,全国会计工作电算化的进程不仅明显加快,而且还出现了以下特征。一是系统化。电子计算机的开发运用已经从过去只进行单项会计数据处 With the development of China’s commodity economy and the deepening of the reform of the economic system, the application of the electronic computer in the process of economic information processing has drawn more and more attention. The computerization of the national accounting work has not only accelerated obviously, but also appeared the following feature. First, systematic. The development and application of electronic computers have been conducted from the past only single accounting data