目前电算化会计系统的不足及改进思路

计算机被引入到会计领域以来，会计工作的效率得到了极大提高。但是，目前的电算化会计信息系统主要是数据处理速度的提高，并没有改变会计系统的信息处理模式，仍然是基于复式簿记理论的应用，存在许多不足之处，需要用事项会计理论来完善。

Discussing on Deficiency of E-accounting System and its Improvement Thinking

Since the computer is introduced into the field of accounting, the efficiency of accounting has been im- proved greatly. But, at present, e-accounting information system is mainly speed improvement of dealing with data, and has not changed its processing mode, and is still the application based on the polymorphous bookkeeping theory. So there is a lot of deficiencies in it and it needs to be improved by the item accounting theory.