电算化会计档案,就广义而言是指存贮会计数据(各种凭证、账簿、报表)和程序的磁性存贮介质,系统开发运行中编制的各种文档以及其他会计资料,同时辅之以打印输出的各种纸质账簿、报表、凭证。而狭义的电算化会计档案只包括保存在磁盘、可读写光盘、磁带等存贮介质上的会计档案。随着现代科技的发展,会 Computerized accounting files, in a broad sense, refer to the magnetic storage medium for storing accounting data (various vouchers, books, statements) and programs, various documents prepared during system development and operation, and other accounting information, supplemented To print out a variety of paper books, statements, vouchers. Narrowly defined computerized accounting records only include accounting files stored on storage media such as disks, CD-ROMs and magnetic tapes. With the development of modern science and technology, will