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发达国家会计电算化的发展经验证明，会计软件从低级到高级，经历了３个阶段：核算型→管理型→决策型。我国的会计软件正处于管理型的初级阶段。笔者在此对管理型会计软件的应用问题提出一些看法，仅供参考。 １．我国管理型会计软件的发展 （１）核算型会计软件的应用。我国
The developed computerized accounting experience in developed countries proves that accounting software has gone through three stages from low to high level: accounting type → management type → decision type. China’s accounting software is in the initial stage of management. I hereby put forward some views on the application of management accounting software, for reference purposes only. 1. The development of China’s management accounting software (1) Accounting-based accounting software applications. My country