China's current rapid economic integration into the world economy, promote the enterprise, or an information process, accounting relying on advances in information technology advancing with the times, Computerized Accounting has become the financial institutions operation of the information systems most basic form. Along with the Internet technology boom, accounting information systems out of the local self-enclosed system, For China to computerized accounting from the healthy development of the theory and practice for serious study. This paper is intended to computerized accounting of the status quo, the problems and solutions that development trends, and other issues discussed, and further enrich the knowledge. Keywords : computerized accounting, development, network accounting, accounting software, accounting, internal control