随着计算机技术的飞速发展,企业已全面普及会计电算化,电算化会计档案改变了传统的会计档案的物质载体,使会计所提出的档案信息以全新的面目出现,会计档案的内涵和外延都发生了深刻的变化。因此加强电算化会计档案的管理,已成为会计档案管理工作的一项紧迫、复杂、长期的工作。 With the rapid development of computer technology, enterprises have fully popularized accounting computerization. Computerized accounting files have changed the traditional material carrier of accounting files, so that the accounting information presented by the accounting firms appears in a totally new way. The connotation of accounting files and The profound changes have taken place. Therefore, strengthening the management of computerized accounting files has become an urgent, complex and long-term task in the management of accounting records.