【正文】 Generalized puterized accounting refers to accounting for all the work associated with the actual accounting work, including the development and application of puterized accounting software, puterized accounting personnel training, the accounting puterization in macroscopic planning, puterized accounting system, the accounting puterization software market cultivation and development etc..He is a bination system, the basic position including accounting personnel, hardware resources, software resources and information resources and other factors, its core part is the function of the accounting software resources. The calculation speed of puter is very fast, and the use of puterized accounting, the accounting data is processed by puter, so that the accounting information more accurately and timely, but also created favorable conditions for the use of the function of accountant, such as through the financial software to carry on the analysis, according to the forecast, the more sufficient back accounting for the forecast, decisionmaking functions, not only in the confines of the reaction, the supervision function. Implementation of puterized accounting, only the original accounting data input puter, large amounts of data, puting, classification, collection, summary, analysis and so on, are pleted by the accounting personnel from the plicated bookkeeping, accounting, reporting, relief, reducing the labor intensity, improve work efficiency。在不少財(cái)務(wù)人員看來(lái)，電算化僅僅是代替了手工核算，提高了核算效率，根本未認(rèn)識(shí)到建立完整的會(huì)計(jì)信息系統(tǒng)對(duì)企業(yè)的重要性。隨著經(jīng)濟(jì)的飛速發(fā)展，會(huì)計(jì)電算化面臨新的挑戰(zhàn)，安全性是其中一個(gè)很重要的挑戰(zhàn)。在管理信息系統(tǒng)中，會(huì)計(jì)信息系統(tǒng)處于中樞地位。目前，許多企業(yè)還未充分認(rèn)識(shí)到會(huì)計(jì)電算化的意義及重要性。 企業(yè)在建立了會(huì)計(jì)電算化系統(tǒng)后，由于計(jì)算機(jī)的運(yùn)算速度快、計(jì)算精度高、提供信息全面，因而大大提高了會(huì)計(jì)工作的質(zhì)量，改變了會(huì)計(jì)工作的面貌，會(huì)計(jì)核算和會(huì)計(jì)管理的環(huán)境發(fā)生了很大的變化。s quality is the key, the relevant system to further reform of talent education and training, in many aspects, in various forms, multichannel training of accounting puterization needs all levels of of all, the large, colleges, according to the needs of the times, the timely adjustment of professional setting and training direction, grasp the social social culture not only understand the puter knowledge, and to understand the talents of accounting of the enterprise management, master key to puterized accounting application software, hardware development, improvement, maintenance and other problems。從表面上看,會(huì)計(jì)電算化只不過(guò)是將電子計(jì)算機(jī)應(yīng)用于會(huì)計(jì)核算工作中,減輕會(huì)計(jì)人員的勞動(dòng)強(qiáng)度,提高會(huì)計(jì)核算的速度和精度,以計(jì)算機(jī)替代手工記賬。它促使會(huì)計(jì)工作標(biāo)準(zhǔn)化、規(guī)范化、提高會(huì)計(jì)工作的效率和質(zhì)量，是會(huì)計(jì)人員更好地工作，加快信息傳遞，使企業(yè)資料更有保障，促進(jìn)順利實(shí)施會(huì)計(jì)電算化工作。在現(xiàn)代化大生產(chǎn)中，國(guó)際國(guó)內(nèi)市場(chǎng)競(jìng)爭(zhēng)更加激烈，隨之會(huì)計(jì)的計(jì)算方法更為復(fù)雜，計(jì)算量更大。計(jì)算機(jī)的計(jì)算速度非?？欤捎脮?huì)計(jì)電算化后，會(huì)計(jì)數(shù)據(jù)都是通過(guò)計(jì)算機(jī)來(lái)處理，這樣使會(huì)計(jì)信息更加準(zhǔn)確和及時(shí)，同時(shí)也為發(fā)揮會(huì)計(jì)的職能作用創(chuàng)造了有利條件，如通過(guò)財(cái)務(wù)軟件來(lái)進(jìn)行數(shù)據(jù)的分析、預(yù)測(cè)，從而更加充分的發(fā)回會(huì)計(jì)的預(yù)測(cè)、決策職能，不局限于其反應(yīng)、監(jiān)督職能。會(huì)計(jì)電算化，給會(huì)計(jì)工作增添了新內(nèi)容，從各方面要求會(huì)計(jì)人員提高自身素質(zhì)，更新知識(shí)結(jié)構(gòu)，一方面為了參與企業(yè)管理