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在飞速发展的信息社会中,在各个领域已经普遍运用计算机。会计电算化在会计实务中应用当代电子技术和信息技术,用电子计算机代替人工记账、算账、报账以及替代部分由人脑完成的对会计信息的处理分析和判断的过程,是在会计业务处理工作中将现代电子技术、信息技术和网络技术一起运用到会计业务处理工作中的会计信息系统。会计电算化是会计发展史上的一次重大革命,它不仅是会计发展的需要,还是经济和科技发展对会计工作提出的要求,更是时代发展的要求。
In a rapidly evolving information society, computers are commonly used in various fields. Accounting computerized accounting practice in the application of contemporary electronic technology and information technology, computerized accounting instead of manual accounting, accounting, reimbursement and replacement part of the human brain to complete the accounting information processing analysis and judgment process is in the accounting business In the processing work, modern electronic technology, information technology and network technology will be applied to the accounting information system in the accounting business process. Accounting computerization is a major revolution in the history of accounting. It is not only the need of accounting development, but also the requirements of economic and technological development for accounting work. It is also the requirement of the development of the times.