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更加合理、更加适应国内外市场和多种所有制经济成分的需要，与国际会计惯例更加 接近，这代表了我国的会计与会计核算方法的科学化、国际化发展进程。计算机日益 深入于会计核算和财务管理工作中。我国会计工作的科学化、法制化、国际化、社会 化进程已经开始，许多重大的改革措施已经实施并取得了显著成效，这些变化代表了 我国会计改革与发展的方向，其实质就是在逐步实现我国会计工作的现代化。而会计 电算化正是实现会计工作现代化的最主要，是目前我国会计工作实现全面现代化的 一项起先导作用的关键性工作。基于对企业会计电算化现状的研究，本文以 xx 有限 公司为例，阐述我国中小企业会计电算化存在的一些问题，并进行