我国社会进入新世纪新阶段以来,以电子计算机技术进行企业、事业单位的会计核算及财务管理已经普及开来。加强会计电算化规范化建设是保证会计电算化和财务工作有序运行的重要条件。本文对会计电算化管理中存在的主要问题进行了分析,提出了会计电算化规范性建设的主要对策。 Since our country’s society entered a new phase of the new century, the accounting and financial management of enterprises and public institutions using electronic computer technology have become widespread. Strengthening the standardization of computerized accounting is to ensure that the accounting computerization and financial work an orderly operation of the important conditions. This article analyzes the main problems existing in the computerized accounting management and puts forward the main countermeasures of the normative construction of computerized accounting.