摘要：會(huì)計(jì)電算化是現(xiàn)代化社會(huì)大生產(chǎn)和新技術(shù)革命的必然產(chǎn)物，它不僅是傳統(tǒng)會(huì)計(jì)數(shù)據(jù)處理手段的變革，而且也對(duì)會(huì)計(jì)理論和會(huì)計(jì)實(shí)物產(chǎn)生了革命性的影響。通過(guò)分析會(huì)計(jì)電算化的應(yīng)用及效益評(píng)價(jià)，可以確定會(huì)計(jì)電算化系統(tǒng)所帶來(lái)的效益是否能補(bǔ)償所投入的資源，避免一個(gè)不合理的方案付諸設(shè)計(jì)實(shí)施，造成浪費(fèi)；如何用最低的經(jīng)濟(jì)代價(jià)去實(shí)現(xiàn)信息產(chǎn)品和信息服務(wù)必要的功能，使信息機(jī)構(gòu)和用戶(hù)都獲得最大的經(jīng)濟(jì)效益；有助于對(duì)信息機(jī)構(gòu)、信息系統(tǒng)乃至整個(gè)信息產(chǎn)業(yè)實(shí)行有效管理，解決如何將有限的資源分配到各個(gè)方面，使其人盡其才、物盡其用，還可以通過(guò)對(duì)信息機(jī)構(gòu)和信息實(shí)施成本管理、設(shè)備及物質(zhì)管理等，使各方面的因素合理配置，輸出最大經(jīng)濟(jì)效益。

關(guān)鍵詞:  會(huì)計(jì)電算化，效益，應(yīng)用，評(píng)價(jià)

Abstract：The accountancy is machine-readable to turn is the modern society greatly produces with new technique revolution of inevitable outcome, it not only is a traditional accountancy data processing means of change, and also produced revolution influence to accountancy's theories and accountancy's real object. Pass analysis accountancy machine-readable turn of application and performance evaluation, can make sure an accountancy the COBOL turn whether the performance that the system bring can compensate the resources throw in or not, avoid a not reasonable of the project pay a design implement and result in to waste; How carry out information product and information to serve necessary function with the lowest economic price, make the information organization and customers all acquire the biggest economic performance; Contributing to  the information organization, information system is to the whole information industry practice a valid management, solve how to assign the limited resources to each aspect and make its person exert it just, thing exert it use, can also pass to carry out cost management, equipments and material management etc. to the information organization and the information, make the factor reasonable of everyone's noodles install and output the biggest economic performance.

Key word: The accountancy is machine-readable to turn, performance, application, evaluation

　　　與手工會(huì)計(jì)相比，數(shù)據(jù)處理無(wú)論在準(zhǔn)確性上還是在處理速度上都發(fā)生了很大的變化，會(huì)計(jì)信息的準(zhǔn)確性和及時(shí)性和會(huì)計(jì)數(shù)據(jù)處理的集中化、自動(dòng)化程度大大提高，賬務(wù)處理程序也趨于簡(jiǎn)單。從而使會(huì)計(jì)核算工作做得更細(xì)、更深，更好地發(fā)揮其參與管理的職能。傳統(tǒng)的會(huì)計(jì)是按月、季度、年編制的定期報(bào)告，這種報(bào)告在經(jīng)濟(jì)較為穩(wěn)定的情況下對(duì)決策是有用的，會(huì)計(jì)信息使用者可以比較準(zhǔn)確地預(yù)測(cè)企業(yè)下一年度甚至今后幾年的業(yè)績(jī)。但在市場(chǎng)千變?nèi)f化，競(jìng)爭(zhēng)越來(lái)越激烈的知識(shí)經(jīng)濟(jì)時(shí)代，產(chǎn)品使用周期不斷縮短，創(chuàng)新技術(shù)不斷加速，經(jīng)營(yíng)活動(dòng)的不穩(wěn)定性日益顯著，這時(shí)僅依靠定期報(bào)告是難以準(zhǔn)確預(yù)測(cè)企業(yè)未來(lái)、把握企業(yè)命脈的，因此，建立一套既能夠提供定期報(bào)告又提供適時(shí)信息的財(cái)務(wù)報(bào)告制度是非常必要的，會(huì)計(jì)電算化為此提供了技術(shù)上的支持。會(huì)計(jì)電算化的優(yōu)勢(shì)是手工做賬不可比擬的，會(huì)計(jì)電算化更加快捷地記錄經(jīng)濟(jì)發(fā)生情況，反映企業(yè)的收支結(jié)余情況，統(tǒng)籌規(guī)劃生產(chǎn)經(jīng)驗(yàn)狀況等。并且很多地方已經(jīng)普及了電腦報(bào)稅的業(yè)務(wù)，方便企業(yè)及時(shí)地做好報(bào)稅工作等。不久的將來(lái)，會(huì)計(jì)電算化還可以克服網(wǎng)絡(luò)黑客等對(duì)它的沖擊，更好地服務(wù)企業(yè)，服務(wù)會(huì)計(jì)人員和各方利益者。