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随着会计电算化事业的不断发展,财务档案的管理工作也发生了变化,手工会计档案所采用的管理办法已不适应会计电算化档案管理的需要。因此,必须加强会计电算化系统的档案建设,即加快财务档案管理的信息化建设,以适应新时期会计电算化档案管理提出的新要求,提高财务档案管理工作水平,更好地服务于企业经济建设。一、企业财务档案管理信息化的必要性所谓会计电算化,是指计算机技术在会计工作中的应用,即采用电子计算机替代人工记账、算账、报账,
With the continuous development of accounting computerization, the management of financial records has also changed. The management methods adopted by manual accounting files are no longer suitable for the needs of accounting computerized records management. Therefore, it is necessary to strengthen the file construction of the computerized accounting system, that is to speed up the information construction of the financial records management so as to meet the new requirements put forward by the accounting computerized records management in the new period, to improve the working level of the financial records management and to better serve the Enterprise economic construction. First, the need for enterprise financial records management information The so-called accounting computerization refers to the application of computer technology in accounting work, that is, the use of electronic computers instead of manual accounting, accounting, reimbursement,