珠算是我国人民实践中发明的文化遗产,历史上起了重要的作用。珠算技术有利于智力的发展,益于身心健康。应用电子计算技术在会计工作中,使得珠算地位受冲击。随着我国经济的不断发展,电子计算机的普及和会计电算化的进一步实施,越来越多的企、事业单位使用电脑计算、记账(即实施会计电算化),相对而言,珠算这一传统的手工计算工具就位于其次。一些人认为有了能够高速运转自动进行计算的电脑,珠算应该销声匿迹了。一些学校取消了珠算课。即使在计算机计算相对发达的今天,珠算也仍有其存在的价值和相应的地位,珠算在会计实务及其它经济计算中仍然起着其它计算工具无法取代的重要作用。 Abacus is a cultural heritage invented by our people in practice and played an important role in history. Abacus technology is conducive to the development of intelligence, benefit from physical and mental health. The application of electronic computing technology in accounting work, making the abacus position by the impact. With the constant development of our economy, the popularization of electronic computers and the further implementation of accounting computerization, more and more enterprises and institutions use computers to calculate and book accounts (that is, implement computerized accounting). In contrast, This traditional manual calculation tool is next. Some people think that with computers that automate calculations at high speeds, abacus should disappear. Some schools canceled abacus classes. Even in today’s relatively advanced computer computing, abacus still has its own value and corresponding status. Abacus still plays an irreplaceable role in accounting practice and other economic calculations.