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为了适应我国社会主义市场经济的发展和扩大改革开放的需要,国民经济信息化的作用越来越发重要。“会计信息应当符合国家宏观经济管理的要求,满足企业加强内部经营管理的需要。”因此,及时、准确、系统地提供财会信息便成为客观的必然需求。会计电算化也就应运而生。会计电算化是一门融会计业务和计算机技术为一体的新型边缘学科。既是会计学科的一个重要分支,又是管理信息系统在会计领域的一个子系
In order to meet the needs of China’s socialist market economy and to expand its reform and opening up, the role of informatization in the national economy has become more and more important. “Accounting information should meet the requirements of the state’s macroeconomic management to meet the needs of enterprises in strengthening their internal management.” Therefore, timely, accurate and systematic provision of financial information has become an objective necessity. Accounting computerization also came into being. Accounting computerization is a new type of edge discipline integrating accounting business and computer technology. Not only an important branch of the accounting discipline, but also a management information system in the accounting field of a sub-department