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会计是一门应用性很强的学科,要想提高部门经济效益,加强就经济管理,做好财会工作是必要的手段,经济管理离不开会计,经济越发达的社会,会计工作就显得越重要[1]。在会计工作中应用电子计算机和现代信息技术,实现会计电算化,大大提高了会计工作质量和会计工作效率。会计电算化成为各企业、事业单位越来越重要的经济管理手段之一,利用率越来越高。然而,因其传统的会计核算环境,信息的载体,管理的模式,其安全控制系统也发生了相应变化,并随着计算机信息技术的快速发展,信息技术与会计改革的不断深化,会计电算化会面临更多新的挑战。
Accounting is a highly applied subject, in order to improve the economic efficiency of the department, strengthen economic management, good accounting work is a necessary tool, economic management is inseparable from accounting, more economically developed society, the accounting work becomes more Important [1]. In the accounting work of the application of electronic computers and modern information technology, computerized accounting, greatly improving the quality of accounting and accounting work efficiency. Accounting computerization has become one of the more and more important economic management tools of various enterprises and institutions, and its utilization rate is getting higher and higher. However, due to its traditional accounting environment, information carrier and management model, its safety control system has also undergone corresponding changes. With the rapid development of computer information technology and the continuous deepening of information technology and accounting reform, Will face more new challenges.