随着我国会计电算化的发展,人们越来越认识到电算化会计档案管理工作的重要性,正在从电算化会计档案的内容和特点出发,切实有效地加强电算化会计档案管理工作。一、电算化会计档案的内容根据《会计档案管理办法》规定,采用计算机进行会计核算的单位,不仅要保存电子会计数据,还应当保存打印输出的纸质会计档案,这在制度上确立了电算 With the development of accounting computerization in China, people are more and more aware of the importance of computerized accounting file management. They are proceeding from the content and characteristics of computerized accounting files to effectively and effectively improve the management of computerized accounting records jobs. First, the contents of computerized accounting files According to “Accounting File Management Measures” provides that the use of computers for accounting units, not only to preserve electronic accounting data, but also should save the printed output of paper accounting files, which is established on the system Computing