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会计电算化是会计现代化的主要内容,是进一步深化会计改革、充分发挥会计管理功能的重要措施。建立会计电算化系统管理制度,是尽可能防止或减少通过各种手段对会计数据准确性产生侵害的重要保障。
Accounting computerization is the main content of accounting modernization, which is an important measure to further deepen the accounting reform and give full play to the accounting management function. The establishment of a computerized accounting system management system is to prevent or reduce as much as possible through various means of accounting data accuracy of the important guarantee against infringement.