作为人类应用最广泛的一门学科-会计,从内容到形式总是体现着各个时代经济发展的主要风貌,它的不断发展标志着社会文明和经济管理的进步。在信息量庞大复杂的今天,简装的手工会计已经满足不了社会的需要,于是出现了利用计算机进行会计核算的工作方式。这就是现在已经被我们所普遍使用的会计电算化,它是用电子计算机来替代人工记账、算账、报账的过程,它的出现是会计技术手段上的一次“革命”,它把广大会计工作人员从繁重的手工作业中解放出来,使他们将足够的精力放在企业的管理上,而不是核算上,从而提高了会计工作的效率,促进了会计工作的规范化,为整个管理规则的信息化和现代化奠定了基础。但是随着其核算量的增大,业务种类的繁多,对会计信息资料的分析 As one of the most widely used disciplines in human beings, accounting, from content to form, always embodies the main features of economic development in all times. Its continuous development marks the progress of social civilization and economic management. In a huge and complex information today, simple manual accounting can not meet the needs of the community, so there has been the use of computers for accounting work. This is what we have now generally used accounting computerization, which is the use of electronic computers instead of manual accounting, accounting, reimbursement process, its appearance is a means of accounting technology “revolution”, which the majority of accounting The staff freed from the heavy manual work so that they will concentrate enough on the management of the enterprise instead of the accounting so as to improve the efficiency of the accounting work, promote the standardization of the accounting work, and provide information for the entire management rules Laid the foundation for modernization and modernization. However, with the increase of accounting amount and the variety of business, the analysis of accounting information