电算化会计档案是存储会计凭证、账簿、报表等的介质,在形式上包括磁盘、磁带、纸质等,在内容上包括每年一次的数据库备份;财务软件升级前的数据库备份;打印输出的经过盖章签字的会计资料;每年一次的经系统管理员签字的系统管理维护记录本;所有版本的系统、网络、数据库、软件以及其他应存档的有关资料或数据等。 Computerized accounting file is the storage of accounting documents, books, statements and other media, including the form of disk, tape, paper and so on, including the annual database backup; financial software before the upgrade database backup; print output The stamped and signed accounting information; Once a year, the system administrator’s and administrator’s signature records of the system administration and maintenance; All versions of systems, networks, databases, software, and other relevant information or data that should be archived.