近年来,为提高税收会计管理水平,各地税务部门都加强了税收会计信息化建设,推行会计电算化,取得了一定工作成效,但受多种因素影响,目前大部分税务部门的税收会计电算化基本局限于系统内部,距离真正意义的电算化仍有较大差距,一定意义上制约了税收会计电算化的发展。笔者认为,税务部门应积极实施财税库行联网,推动税收会计电算化向更高层次迈进。 In recent years, in order to improve the management level of tax accounting, the tax departments at all localities have strengthened the construction of tax accounting informationization and implemented computerization of accounting. Some achievements have been made. However, due to many factors, most current taxation accounting tax Computation is basically confined to the internal system, from the real meaning of computerization is still a big gap, in a certain sense, restricted the development of tax accounting computerization. The author believes that the tax department should actively implement the fiscal tax bank network, to promote tax accounting computerization to a higher level.