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一、会计电算化的发展和作用从２０世纪５０年代以来，计算机作为人类大脑的延伸工具对经济发展产生了巨大的推动作用，给人类的生产和生活带来了深刻的变化。人类社会已经开始跨入信息化经济的时代。而我国改革开放政策的实行和市场经济体制的建立极大地解放了生产力，促进了
I. The Development and Function of Computerized Accounting Since the 1950s, as an extension of the human brain, computers have played a huge role in promoting economic development and have brought profound changes to the production and life of mankind. Human society has begun to enter the era of information-based economy. The implementation of China’s reform and opening up policy and the establishment of a market economy system have greatly liberated the productive forces and promoted