近几年来,不少企业将计算机引入了会计工作领域并全部或部分地实现了会计电算化。会计核算手段的变革,将广大财会人员从繁重的记帐、算帐等日常事务中解脱出来,为强化会计的管理职能、有效地参与企业经营决策创造了条件。但由于缺乏统一的会计电算化准则,严重影响到会计电算化的健康发展。会计电算化准则是会计电算化工作中应遵循的规范,是约束会计电算化的准绳,因而也是进行会计电算管理的基础。会计电算化是一项涉及面很广的系统工程,实施对象又是十分敏感的财务领域。因此,会计电算化准则的制订必须以会计理论、会计法规、计算机科学、系统工程学为基础,并遵循以下基本原则: 第一、针对性。由于我国会计电算化实践时间不长,制订完整的会计电算化准则尚不具备实践基础, In recent years, many enterprises have introduced computers into the field of accounting and have fully or partially realized computerized accounting. The reform of accounting means has freed up a large number of finance and accounting personnel from the heavy bills, accounts and other daily affairs, which created the conditions for strengthening the management functions of accounting and effectively participating in the business decisions. However, due to the lack of uniform guidelines for computerized accounting, the healthy development of accounting computerization has been seriously affected. The accounting computerization guideline is a standard that should be followed in accounting computerization work and is the criterion to restrict the accounting computerization. Therefore, it is also the basis for the management of accounting computerization. Computerized accounting is a system involving a wide range of projects, the implementation of the object is very sensitive to the financial sector. Therefore, the development of accounting computerization guidelines must be based on accounting theory, accounting regulations, computer science, systems engineering, and follow the following basic principles: First, targeted. As China’s accounting computerization is not a long time to develop a complete accounting standardization of accounting does not yet have practical basis,