一、保险公司会计电算化是保险公司会计自身改革与发展的必然要求1.社会化的大生产和企业规模的日益扩大使保险公司会计电算化越来越成为会计改革目标的重要议题。由于手工会计处理受人的阅读速度、记录速度和运算速度制约,一般比较缓慢,及时性受到限制,尤其是那些需要随时反馈 First, the insurance company accounting computerization is an inevitable requirement for the reform and development of the insurance company itself 1. Socialization of large-scale production and the growing scale of the enterprise accounting computerization of insurance companies has become an important issue of accounting reform goals. As the manual accounting treatment by the human reading speed, recording speed and speed control, the general slow, limited timeliness, especially those who need feedback at any time