China's accounting computerization has a high starting point and developed rapidly, but there is still a certain gap with western countries, and the basic accounting work is relatively backward. It has gone through the trial stage, spontaneous development stage and commercialization stage until today's management accounting software development stage. At present, China's socialist market economic system has been established, people's demand for economic management is relatively strong, traditional basic financial contents such as bookkeeping, accounting and security have been replaced by modern accounting contents, many units have strengthened the role of accounting in management in pursuit of scientific management, accounting forecasting and decision-making functions have been paid attention to, and the application field of accounting computerization has also changed.