随着市场经济的发展和知识经济时代的来临，计算机等信息技术在世界各国经济管理领域的应用正向纵深方向发展，会计电算化就是其中一个有力的例证。但我国的会计电算化软件开发的思维模式，还在很大程度上停留在计算机代替手工会计核算的工具上，即会计原理在计算机上的再现，? With the development of market economy and the arrival of knowledge economy, the application of computer and other information technologies in the field of economic management in various countries in the world is developing in depth. Accounting computerization is one of the powerful examples. However, the thinking mode of computerized software development in our country is still largely on the tools of computer instead of manual accounting, that is, the accounting principle is reproduced on the computer.