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会计电算化实现了会计核算和会计报表编制的自动化，审计人员熟悉的手工环境下的审计线索已被计算机程序取代。被审单位提交的未审会计报表在计算机信息系统中是如何编制的?会计报表中的数据是如何自动计算填入的?电子报表系统与手工系统在会计报表编制方面有何不同?这些都是审计人员在计算机信息系统环境下执行会计报表审计业务时需要了解和掌握的。虽然各家会计软件公司提供的电子报表系统的功能强弱有不同，但是它们自动编制会计报表的原理是一致的。本文将基于关系数据模型和会计报表编制原理剖析会计报表的自动生成模式，以便我们把握其规律，开展计算机审计。
Accounting computerization to achieve the accounting and accounting statements of the preparation of automation, auditors familiar with the manual environment audit trail has been replaced by computer programs. How did the data in the accounting statements fill in automatically? How is the difference between the electronic report system and manual system in the preparation of accounting statements? These are Auditors in the computer information system environment to perform accounting reports audit business need to understand and grasp. Although the electronic reporting system provided by various accounting software companies has different strengths and weaknesses, the principle of automatically preparing accounting statements is consistent. This article will analyze the automatic generation mode of the accounting statements based on the relational data model and the principle of the preparation of the accounting statements so that we can grasp the law and carry out the computer audit.