一、计算机的使用改变了企业会计核算的环境企业使用计算机处理会计和财务数据后,企业会计核算的环境发生了很大的变化,会计部门的组成人员从原来由财务、会计专业人员组成,转变为由财务、会计专业人员和计算机数据处理系统的管理人员及计算机专家组成。会计部门不仅利用计算机完成基本的会计业 First, the use of the computer changed the environment for enterprise accounting Enterprises using computer processing accounting and financial data, corporate accounting environment has undergone great changes in the accounting department of the composition of the original staff from the financial and accounting professionals, changes By the financial, accounting professionals and computer data processing system managers and computer experts. Accounting department not only use the computer to complete the basic accounting profession