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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,而且是经济和科技对会计工作提出的要求。目前,会计电算化已成为一门融计算机科学、管理科学、信息科学和会计科学为一体的综合性学科,在经济管理的各个领域中处于应用电子计算机的领先地位,正在起着带动经济管理诸领域逐步走向现代化的作用。
Accounting computerization is a major revolution in the history of accounting. It is not only the needs of accounting development, but also the economic and technological requirements of the accounting work. At present, accounting computerization has become a comprehensive discipline integrating computer science, management science, information science and accounting science. It is in a leading position in application of electronic computers in all fields of economic management and is playing an important role in driving economic management Various fields gradually move toward modernization.