外贸企业计算机财务会计信息系统厦门大学计算机系林坤辉，吴碧霞厦门外贸集团公司房德钦，林古鸿一、研究概况我国当前会计改革的重点表现在“两化”上；一是会计方法的国际化，与国际惯例“接轨”；二是会计核算手段的电算化。外贸企业的市场竞争异常激烈，其自身经营机... Foreign Trade Enterprise Computer Financial Accounting Information System Department of Computer Science and Technology, Xiamen University Lin Kunhui, Wu Bixia Xiamen Foreign Trade Group Company Fang Deqin, Lin Guhong First, the research overview China’s current accounting reform focuses on the “two” on the one is the internationalization of accounting methods , With the international practice of “convergence”; second is the computerized accounting means. Foreign trade enterprises in the highly competitive market, its own operating machine ...