我国会计电算化工作始于上世纪70年代末,至今已走过近40年的历程。会计电算化从无到有,从简单到复杂,从缓慢发展到迅速普及,取得了可喜的成绩,一批民族品牌的商品化财务会计软件的发展更是突飞猛进。但在信息大爆炸的今天,会计电算化也面临着诸多问题,阻碍了它向更深层次发展。面对新世纪信息技术的浪潮,综合国内外会计电算化事业的发展形式,可以看出我国会计电算化将面临巨大的变革和广阔的发展前景。 Accounting computerization in China began in the late 70s of last century, has gone through nearly 40 years of history. Accounting computerization from scratch, from simple to complex, from slow to rapid popularity, has made gratifying achievements, a number of national brand development of commercial financial accounting software is by leaps and bounds. However, in the big bang today, accounting computerization is also facing many problems, hindering its development to a deeper level. In the face of the tide of information technology in the new century and the development of computerized accounting at home and abroad, we can see that our country’s computerized accounting will face enormous changes and broad prospects for development.