摘要在本文中,为了适应社会主义市场经济改革与发展的想法和我们的目标为依据,阐述了会计电算化使广大会计人员敏锐地意识到它在信息处理方面的精确性和效率,这是一次会计发展的历史的革命,深刻地影响了会计电算化的会计工作和在其他方面的重要性。还发现了出现在会计电算化逐渐开发过程中的一些问题,并提出改进策略,针对我国企业在会计电算化发展中存在的问题和发展的趋势,进入更深入的研究探讨。关键词:会计电算化,存在问题,发展趋势,完善措施ABSTRACTIn this paper, in order to adapt to the socialist market economic reform and development of ideas and our goal as the basis, elaborated the accounting computerization to the accountant is keenly aware of it in terms of information processing accuracy and efficiency, it is a revolution in the history of accounting development, profoundly affected the accounting computerized accounting work and the importance in other aspects. Also found in some accounting problems in the process of gradual development, and put forward the improvement strategy for China's enterprises in the accounting problems and development in the development trend of research into further study.Key words: accounting computerization, existing problems, development trend, improvement measures目录第一章 前言........................................................41.1 研究背景.....................................................41.2 研究意义....................................................41.3 国内外研究现状...............................................4第二章 会计电算化概述..............................................52.1 会计电算化的概念.............................................52.2 会计电算化的产生.............................................52.3 会计电算化的内容.............................................62.4 会计电算化的特征.............................................62.5 会计电算化的意义和作用.......................................7第三章 会计电算化...