The computerization of accounting represents a historic leap forward in the development of accounting.
I. Continuously increasing popularization of accounting computerization
Accounting computerization is an integrated interdisciplinary subject combining knowledge from computer science, informatics, management, accounting and other disciplines. Its essence lies in applying contemporary information technology with electronic computers as the mainstay to accounting work, namely using electronic computers instead of manual bookkeeping, accounting, and financial reporting, and partially replacing human effort in the analysis, prediction, and decision-making process for accounting information. Although China's accounting computerization started late, it has already gone through two preliminary stages of initiation and spontaneous development thanks to the unremitting efforts of the state, the scientific community, and enterprises. Currently, it has entered a stage of organized and planned promotion and popularization.
II. The impact of accounting computerization on accounting and accounting work