【正文】
terprises are not fully aware of the significance and importance of accounting of all, many business leaders to puterized accounting have onesided understanding, think of just accounting tools to change the accounting puterization, can not see its profound influence on accounting function, management methods and management processes, some leaders even think the accounting puterization only replace books by puter, and only a means of as a corporate image in accounting , in the specific application of the accounting puterization, the majority of units lack sufficient analysis of consciousness to the manual system, not for the management requirements of the enterprise itself and its operation mode, set and adjust the accounting information the view of many financial personnel, puterization is only instead of manual accounting, improve accounting efficiency, set up did not recognize the integrity of accounting information system to the importance of the puterization is the development direction of the accounting work, is the inevitable requirement of the development of social economy in the information age to the accounting must realise soberly, puterized accounting not only change the accounting methods, forms of data storage, data processing procedures and methods, to expand the field of accounting data, improve the quality of accounting information, but also changes the method and technology of internal accounting control and audit, promote the further development of accounting theory and technique improvement, promote the accounting management system reform, is a fundamental change of the accounting theory and accounting the surface, accounting puterization is only used in puter accounting work, accounting personnel to reduce labor intensity, improve the speed and accuracy of accounting, puter instead of manual fact, puterized accounting is not only the improvement of accounting and accounting methods, and will cause the reform of accounting work anization and personnel division of labor, promoting the accounting personnel quality and knowledge structure, the efficiency of accounting work and the quality of accounting personnel, thus saving time and energy, change the accounting