论会计电算化的走向

The trends of accounting computerization

会计电算化在我国起步较晚 ,但发展步伐较快 ,其走向是 :会计电算化系统的网络化 ;会计软件开发的规范化、标准化、商业化。会计发展面临挑战 ,要研究解决会计理论与会计发展中的新问题 。

Accounting computerization started late in our country, yet it has made rapid progress. It'll enter the Internet. The development of accounting softwares will become normalized, standardized and commercialized. Accounting theory and its development is confronting new challenges. It is our task to do research and solve new problems to promote its development.