1存在的问题(1)缺少管理型会计软件目前,我国现有会计软件的功能基本是以满足日常会计核算的需要而设置的,只是用计算机操作替代手工操作完成会计核算,其实质是手工与计算机技术的简单“撮合”。会计软件在财务管理过程中只是起着“事后反映”的作用,而财务管理过程中的重要功 1 Problems (1) the lack of management accounting software At present, the basic functions of our existing accounting software to meet the needs of daily accounting set up, but the use of computer operations instead of manual operation to complete accounting, in essence, manual and Computer technology simple “match.” Accounting software in the financial management process is only played a “after-the-fact reflection” of the role, and the important financial management process