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随着计算机和互联网技术在会计行业的广泛应用,信息技术、电子计算机技术和现代会计技术的结合,新的会计手段——会计电算化为会计行业发展做出了重大贡献。尤其是近年来,互联网技术的普遍应用为会计信息利用提供了更大的便捷。但是,必须看到的是,会计电算化在提供高效快捷会计信息服务的同时,也存在着一些问题和风险,必须受到重视并加以解决,从而保证会计电算化系统能够安全运行,确保会计信息的真实有效。
With the extensive application of computer and Internet technology in the accounting profession, the combination of information technology, computer technology and modern accounting technology, the new accounting method - accounting computerization has made a significant contribution to the development of the accounting profession. Especially in recent years, the universal application of Internet technology has provided greater convenience for accounting information utilization. However, it must be seen that while accounting computerization provides efficient and quick accounting information services, there are some problems and risks that must be paid attention to and solved in order to ensure that the computerized accounting system can operate safely and ensure that accounting The information is real and effective.