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三、计算机信息系统环境下会计报表自动编制系统的逻辑模型及特点 开发会计报表自动编制系统的方案有多种，目前商品化会计软件主要采用的是电子报表系统的实施方案，不仅能自动编制财务会计报表，还能编制其他各种会计报表。电子报表系统原本是一种纯粹的表处理系统(如EXCEL)，主要用于日常办公处理。由于电子报表系统是基于关系数据模型处理报表数据的，即把运算的对象和结果都作为由惟一行
Third, the computerized information system under the environment of the automatic preparation of the system logic model and characteristics of the system There are a variety of automatic accounting system development system, the current commercialization of accounting software is mainly used in electronic reporting system implementation plan, not only can automatically prepare financial Accounting statements, but also the preparation of various other accounting reports. Electronic report system was originally a pure table processing system (such as EXCEL), mainly for daily office processing. Because the electronic report system is based on relational data model to process the report data, that is, the operation of the object and the results as a single line