从20世纪80年代起,我国开始使用计算机进行会计工作。近年来,随着计算机的日益普及和政府对会计电算化工作的支持,很多单位的会计工作都使用了电算化系统。会计电算化以其高效、准确、自动、及时等优点受到广大会计人员的欢迎。但同时也产生了许多新问题。笔者从多年的会计电算化工作实践中,提出一些值得注意的现象。 Since the 1980s, China began to use computers for accounting work. In recent years, with the ever-increasing popularity of computers and government support for computerized accounting, many units have used computerized systems for their accounting work. Accounting computerized by its efficient, accurate, automatic, timely and other advantages by the majority of accountants welcome. But it also created many new problems. The author from years of accounting computerization practice put forward some noteworthy phenomenon.