一、会计电算化的含义会计电算化是电子计算机在会计工作中应用的简称。会计电算化的“化”字体现了一个循序渐进的过程,即从非电算化逐步过渡到电算化、从初级电算化逐步过渡到高级电算化这样一个长期而艰巨的演变过程。要准确把握其含义,应从以下两个方面进行理解。1.渐进性 First, the meaning of accounting computerization Accounting computerization is the abbreviation of the application of computer in accounting work. The word “computerization” of accounting computerization embodies a gradual process, that is, a long-term and arduous evolutionary process from the gradual transition from non-computerization to computerization, the gradual transition from primary computerization to advanced computerization. To accurately grasp its meaning, should be understood from the following two aspects. Progressiveness