Expounds some problems to have to regard highly and need to solve in electronic data processing accounting in our country,points out existent defects of electronic data processing accounting,analyses the reasons and puts forward the countermeasures.

• 阐述了当前我国会计电算化过程中必须重视和需要解决的几个问题,指出了会计电算化存在的缺陷,并分析了原因,提出了对策。