Computerized accounting, also known as computer accounting, refers to the application of computer-based information technology in accounting work. Specifically, it refers to the use of accounting software to direct the accounting work process completed by various computer equipment instead of manual work. Accounting computerization is the abbreviation of applying modern electronic technology and information technology to accounting practice by computer, and it is an accounting information system realized by computer. It realizes the automation of data processing and makes the traditional manual accounting information system develop into computerized accounting information system. Computerized accounting is a major revolution in the history of accounting development, which is not only the need of accounting development, but also the requirement of economy and technology for accounting work.

Conceptual accounting computerization is the abbreviation of applying electronic computer and modern data processing technology to accounting work. It is the process of using electronic computer to replace manual bookkeeping, accounting and reimbursement, and partially replacing human brain to complete the analysis, prediction and decision-making of accounting information. Its purpose is to improve the accounting management level and economic benefits of enterprises, so as to realize the modernization of accounting work.

Broadly speaking, it refers to all the work related to accounting computerization, including the development and application of accounting computerization software, the cultivation of accounting computerization talents, the macro-planning of accounting computerization, the construction of accounting computerization system, the cultivation and development of accounting computerization software market, etc.

Accounting computerization is a man-machine combination system, its basic components include accounting personnel, hardware resources, software resources and information resources, and its core part is fully functional accounting software resources.

Computerized accounting has become a marginal subject integrating computer science, management science, information science and accounting. It is in a leading position in the application of electronic computers in various fields of economic management, and is promoting the gradual modernization of various fields of economic management. Computerized accounting greatly reduces the labor intensity of accountants, improves the efficiency and quality of accounting work, and promotes the transformation of accounting functions. With the rapid development of information technology and the continuous improvement of management requirements, accounting manual operation is gradually being replaced by accounting computerization. In order to meet the demand of social and economic development for accounting talents, it is necessary to cultivate and bring up a large number of compound applied accounting talents who not only master the basic application of computers, but also understand accounting business processing. Accounting computerization is a compulsory course in the knowledge structure and skill structure system of accounting specialty in higher vocational colleges.

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