全球经济一体化的发展趋势使得电子化的信息网络成为现代企业实施控制与管理的重要手段。由于计算机的运算速度快、计算精度高、提供信息全面,特别是在当今科技高速发展、信息共享的现代社会,企事业单位将这一先进的技术越来越多地运用到了日常的工作中。单位实行电算化后,不仅可以大大提高会计工作的质量、改变会计工作的面貌,而且会计核算和会计管理的环境也会发生很大的变化。但是,因电脑修改 The trend of global economic integration has made the electronic information network an important means of controlling and managing modern enterprises. Due to the fast calculation speed of computer, high accuracy of calculation and comprehensive information, especially in the modern society where the development of science and technology is rapid and the information is shared, enterprises and institutions make more and more use of this advanced technology in their daily work. The implementation of computerized units will not only greatly improve the quality of accounting work, change the face of accounting work, but also change the environment of accounting and accounting management. However, due to computer modification