随着社会经济的不断发展，企业规模越来越大，企业资产维护变得越来越困难，尤其是在手工管理方式下，财会人员对资产进行折旧时，需要查阅上一个月的资产信息，根据上月的资产信息核算折旧资产。如果企业资产很多，可以想象财会人员的工作强度，既要按时对资产进行折旧，即每月对资产进行折旧，又要保证数据的准确性，因为一旦某个月的资产折旧有误，会影响以后的资产核算。

信息化的发展帮助企业解决了上述难题，计算机的使用使财会人员从繁重的劳动中解脱出来，以往需要对资产信息一项一项核算、折旧，现在只需单击一下按钮，计算机便会自动完成企业所有资产的折旧，而且准确无误。

-With the continuous development of social economy, the increasing scale of the enterprise, it becomes increasingly difficult to maintain corporate assets, especially in the manual management mode, when accountants depreciation of assets, you need to consult the previous month asset information, accounting depreciation of assets based on asset information last month. If a lot of corporate assets, the intensity of work imaginable accountants, it is necessary to schedule the depreciation of assets, depreciation of assets per month, but also to ensure the accuracy of the data, because once a month depreciable assets is incorrect, it will affect future asset.

Development of information technology to help enterprises solve the above problems, the use of computers to make accountants freed　the heavy labor in the past, the need for asset information one by one accounting, depreciation, now just a click of a button, the computer will automatically complete depreciation of all assets of the en