经过多年的探索和实践,我国会计电算化事业得到了长足发展,但是在会计电算化的实施过程中出现了许多亟待解决的问题,这些问题能否得到正确的认识以及很好的解决,关乎会计电算化理论研究的发展及实务操作的改进。笔者尝试在总结企业会计电算化应用中存在问题的基础上,进一步提出解决问题的相应对策,以期在促进我国企业会计电算化研究方面起到一定的作用。 After many years of exploration and practice, China’s computerized accounting has made great strides, but many problems have to be solved during the implementation of computerized accounting. Whether these problems can be correctly understood and well solved, Concerning the Development of Accounting Computerization Theory and the Improvement of Practical Operation. On the basis of summing up the existing problems in the application of computerized accounting, the author attempts to put forward corresponding countermeasures to solve the problems, with a view to promoting the research of computerized accounting in China.