当今是科学技术高速发展的时代,信息技术不断渗透到会计领域,计算机和网络技术已广泛应用。随着电子计算机技术的发展,信息时代会计电算化的功能已不再是对传统的会计的仿真,会计电算化以后的会计系统已完全不需要再设置多重记录、多重分类和多重汇总的会计循环和完成信息的加工和处理过程。 Today is an era of rapid development of science and technology. Information technology is constantly penetrating the field of accounting. Computer and network technologies have been widely used. With the development of electronic computer technology, the function of accounting computerization in the information age is no longer the simulation of traditional accounting. The accounting system after accounting computerization has no need to set up multiple records, multiple classification and multiple summary Accounting cycle and complete information processing and processing.