随着社会的不断发展,财会人员的传统做账不能满足经济发展的要求。运用这种方式所提供的会计信息往往滞后于经济业务的发展,无法为管理者决策提供有效及时的财务信息。实现会计电算化不仅使财务人员从传统繁琐的手工记账中解放出来,更重要的是利用计算机技术进行会计核算和会计管理,不 With the continuous development of society, the traditional accounting practices of finance and accounting personnel can not meet the requirements of economic development. The accounting information provided in this way often lags behind the development of economic business and can not provide effective and timely financial information for managers’ decision-making. The realization of computerized accounting not only frees up finance personnel from the traditional tedious manual accounting but more importantly uses computer technology for accounting and accounting management.