第三次产业革命以来,计算机的问世大大促进了社会的进步,影响着人类生活和工作的方方面面。会计电算化作为会计工作史上一次重大的技术性变革,不仅大大降低了会计从业人员繁重的工作量,而且彻底改变了会计从业人员“一把算盘一支笔,凭证账本来回忆”的工作模式;它不但大大提高了会计人员的工作效率,还最大程度提高了相关会计数据的准确率。在当今企业竞争日趋激烈的情况下,渔业生产企业也必须加快其会计电算化的进程,来适应现代企业管理的需要。文章简要的分析了渔业生产企业会计电算化的现状,深刻阐明了渔业企业实行会计电算化的必要性。 Since the Third Industrial Revolution, the advent of computers has greatly promoted social progress and affected all aspects of human life and work. As a major technical change in the history of accounting, accounting computerization has not only greatly reduced the workload of accounting practitioners, but also completely changed the work of accounting practitioners, “a calculation abacus and a pen, memory of accounts” Model; it not only greatly enhance the efficiency of accounting staff, but also to maximize the accuracy of related accounting data. In today’s increasingly competitive business environment, the fishery manufacturing enterprises must also speed up the process of accounting computerization to adapt to the needs of modern business management. The article briefly analyzes the status quo of accounting computerization in fishery production enterprises and profoundly expounds the necessity of implementing computerization of accounting in fishery enterprises.