Since 200 1 China joined the WTO, China's economy has been integrated into the global economic system at the fastest speed, and it has become a reality that the wolf is coming. We must use scientific theories and methods to improve management and competitiveness, so as to adapt to the requirements of the new situation, establish a perfect modern financial system with strategic vision and practical significance, and provide timely and accurate management and decision-making information, so as to adapt to the competitive concept of "quick fish eat slow fish". Starting with the development trend of computerized accounting application, this paper expounds several stages of computerized accounting application, reflects on the problems existing in the application of computerized accounting at this stage, puts forward the solutions and looks forward to the future development trend.