浅议计算机在现代管理会计中的应用

现代信息技术迅猛发展，使计算机在管理会计中的应用成为必然。目前，我国管理会计电算化水平较低，进展缓慢，其主要原因是对管理会计作用认识不足、信息技术应用的成本较高和企业本身的管理水平较低等。

Discussion on the Computer Application for Modern Management Accounting

Modern information technology developed rapidly, the computer was inevitable to the management of accounting. At present, the management of computerized accounting was in lower level, the progress was slow in China, its cause was the poor-understanding the role of management accounting and the higher costs of the application for information technology and the low level of enterprises management.