会计要连续、系统、综合地核算企业经济活动的全过程,为会计信息使用者提供有用的信息,就必须运用特有的方法,对大量的经济业务产生的数据进行加工处理。从某种程度上讲,会计核算工作的过程就是对数据进行处理的过程,运用计算机进行数据处理,即称之为会计电算化。会计电算化是 Accounting to continuous, systematic, comprehensive accounting of the economic activities of the entire process for accounting information users to provide useful information, we must use a unique method of processing a large number of economic business data processing. To some extent, the accounting process is the process of data processing, the use of computers for data processing, which is called accounting computerization. Accounting computerization is