随着经济社会的发展、财政收支的增长、会计核算内容的不断变化,传统手工会计核算方法已不能满足现代会计管理工作的需要,算盘加纸张时代已逐步过渡到电子无纸化办公时代,作为无纸化办公集多功能于一体的会计电算化在单位管理及会计信息处理中迅速普及和广泛运用在给我们带来极大方便的同时也存在着一些缺点和不足。 With the development of economy and society, the growth of fiscal revenue and expenditure and the constant changes of accounting contents, the traditional manual accounting methods can no longer meet the needs of modern accounting management. The era of abacus and paper has gradually shifted to the era of electronic paperless office, As a paperless office multi-functional accounting computerization in the unit management and accounting information processing in the rapid popularization and extensive use of us bring great convenience, but also there are some shortcomings and deficiencies.