电子计算机的出现,使人类社会发生了划时代的变化。会计和管理领域对电子计算机的应用,以及网络技术迅猛发展,使人类社会向信息社会过渡。近年来,随着会计电算化的普及,单位的会计核算和会计管理的环境发生了很大的变化:会计数据处理的速度加快了,会计运算的准确性提高了,会计人员的了作效 The advent of electronic computers has brought epoch-making changes to human society. The application of electronic computers in the field of accounting and management, as well as the rapid development of network technology, make the transition of human society to the information society. In recent years, with the popularization of accounting computerization, there has been a great change in the environment of accounting and accounting management of units: the speed of accounting data processing has been accelerated, the accuracy of accounting operations has been raised, and the effectiveness of accounting staff has been enhanced