摘要:随着社会经济的发展和农村财务信息公开以及农村民主管理的积极推行，要及时的了解和掌握这方面的信息以支持预测和决策，这就存在着原有手段的信息采集、处理、储存落后同信息量的不断增加及更新的矛盾，而农村会计电算化管理正是解决这一矛盾的强有力的工具。计算机的操作相对应手工操作来得简单、而且运算速度快，在信息处理方面则能做到数据的及时更新，存储量大以及逻辑判断准确的强大功能。因此，利用计算机集中进行各村会计数据采集、处理、储存和汇总是时代发展的必然要求。另一方面，财会管理人员随着社会主义市场经济体制改革的逐步深化和不断的完善，不再局限于传统复杂的手工记账、算账、报账。实行农村会计电算化管理后，财会管理人员从复杂的手工记账和繁重的核算业务中解脱出来，更多的参与生产经营日常管理工作，解决生产管理中存在的问题。同时，为减轻农民负担创造的条件。因此，实行农村会计电算化管理，是新形势下农村管理的需要。

关键词: 农村； 会计电算化；电算化的必然性；电算化的推行

Abstract:As social and economic development and rural financial information disclosure and actively implement democratic management in rural areas, to timely understand and grasp this information to support forecasting and decision-making, which means the existence of the original information collection, processing, storage behind with the increasing amount of information and update conflicts, and computerized accounting management in rural areas to resolve this contradiction is a powerful tool. The computer's operating manual that corresponds to more simple and fast operation, while in the information processing can be done to update the data, storage capacity and the power of logic to determine accurately. Therefore, the use of centralized computer accounting village data acquisition, processing, storage and aggregation is a necessary requirement for development of the times. On the other hand, accounting managers with the socialist market economy, the gradual deepening of reform and continuous improvement, the complex is no longer confined to traditional manual bookkeeping, afterwards, reimbursement. After the implementation of computerized accounting management in rural areas, accounting management accounting from the complex and heavy manual accounting operations, freeing more involved in daily production and operation management, production management to solve problems. Meanwhile, in order to create conditions for reducing the burden on peasants. Therefore, the implementation of computerized accounting management in rural areas, is a new situation of rural management.

Key Words：Countryside；Computerized accounting；Computerization of the necessity；Computerized implementation