随着世界经济的快速发展,财务管理内容复杂化、方式多样性的加深,会计电算化因具有规范会计工作,提高工作质量和工作效率等有点,代替传统手工会计则成为必然。然而,与此同时也会带来会计无纸化、电子原始资料的审核与确认、电算化安全等方面的问题,研究会计电算化今后的发展,并对解决相应的问题提出建议及解决方案。 With the rapid development of the world economy, the complexity of financial management and the deepening of the diversity of methods, accounting computerization has become inevitable because it has the functions of standardizing accounting work, improving work quality and working efficiency, and replacing traditional manual accounting. However, at the same time, it will also bring about problems such as accounting paperlessness, examination and verification of original electronic materials, computerization and security, and so on, so as to study the future development of accounting computerization and make suggestions on how to solve the corresponding problems Program.