1, slow development stage (before 1983)

This stage began in the 1970s, when a few enterprises and institutions computerized their single accounting business. The scope of computer technology application accounting is very narrow, and the business involved is also very single. The most common is the computerization of wage accounting.

At present, due to the lack of accounting computerization talents, expensive computer hardware and unsatisfactory software localization, accounting computerization has not been highly valued. Therefore, the development of computerized accounting is relatively slow.

2. Spontaneous development stage (1983 1987)

Since the second half year of 1983, there has been a hot period of computer application in China, and microcomputers have been widely used in various fields of the national economy. However, due to the lack of experience in computer application, theoretical preparation and personnel training, the management level can not keep up.

In the process of computerized accounting, there are many blind low-level repeated development phenomena, which waste a lot of manpower, material resources and financial resources.

3. Popularization and improvement stage (1987 till now)

At this stage, professional companies focusing on the development and operation of accounting software emerge one after another, and their business develops rapidly, gradually forming the accounting software industry. Due to the influence of China's economic development level and the limitation of computer technology development, the evolution of accounting computerization is polymorphic.

It can be said that the evolution process of accounting computerization in China is: from single data processing to the comprehensive application of computers and the establishment of accounting information systems; From computer processing and manual operation in parallel to getting rid of manual bookkeeping, the bookkeeping is completed by computer independent operation.

The process of accounting and reimbursement; The process from the application of computers to the processing of internal accounting information of enterprises to the summary and submission of accounting statements by computers to provide reliable accounting information for the national macro-economy; From the initial adoption of the original software development method,

The process of developing accounting software by using modern software engineering methods; From the development of accounting software by a single family to the establishment of specialized institutions and the concentration of specialized personnel to develop universal and commercialized accounting software.

Extended data

Development of accounting computerization abroad

1. The electronic computer was born in the United States on 1946, and was used in the accounting field by some industrialized countries in the 1950s. 1954 10, the general electric company of the United States calculated the employee's salary on the computer for the first time, which caused the change of accounting processing technology.

2. From the mid-1950s to the 1960s, with the comprehensive processing of accounting data by electronic computers and the systematic provision of accounting information needed for economic analysis and decision-making, manual bookkeeping system was replaced by computerized information system.

The characteristic of accounting computerization in this period is that the electronic computer almost completed all the business of manual bookkeeping system, broke some conventional structures in manual mode, paid more attention to comprehensive data processing and strengthened internal management.

3. In 1970s, with the rapid development of computer technology, the appearance of computer network and the application of database management system, a management information system using electronic computers came into being. Electronic computers are fully used in enterprise management, and each functional system can enjoy the database of the whole enterprise's production and operation achievements stored on the computer.

Computerized accounting information system has become a part of management information system, and the highest decision of enterprises and companies also depends on the information provided by computer systems to improve work efficiency and management level. ?

4. In 1980s, with the rapid development of microelectronics technology, a large number of microcomputers appeared and entered various fields of society, including families. The information revolution has gradually become the main symbol and core content of the new technological revolution, and mankind has entered the information society. Microcomputer is not only welcomed by large and medium-sized enterprises, but also favored by small enterprises.

It urges all departments to connect the communication lines between minicomputers and microcomputers to form a computer network, which improves the ability of calculation and data processing and replaces large electronic computers.

5. In the 1990s, with the rapid development of computer technology, computer accounting information systems also showed a trend of wide popularization in the world. The United States has reached a higher stage of development in this field and has been at the highest level in the world. The application of American accounting software is also very popular.

Baidu Encyclopedia-Computerized Accounting