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随着人类生产经营与经济体制的不断改革发展,我国的会计档案也经历了三个发展时期,主要是以下三个时期:纸质版会计档案时期、纸质会计档案与电子会计档案结合时期、电子会计档案时期。随着信息技术与网络技术的飞速发展,衍生出会计电算化、无纸化办公等技术,这些技术都为会计档案实现电子化创造了平台,传统的纸质档案不仅工作量大、查询困难,而且也不适应信息化时代的发展需求,实现会计档案电子化不仅能够提高档案人员的工作效率,也顺应了时代的发展需求。因此,本文关于电子档案电子化的相关问题进行了分析与研究,并提出建议。
With the continuous reform and development of human production and management and economic system, our country’s accounting archives also experienced three development periods, mainly in the following three periods: the period of paper accounting accounting, the period of combining paper accounting and electronic accounting, Electronic accounting file period. With the rapid development of information technology and network technology, the technology of accounting computerization and paperless office has been derived. All of these technologies create a platform for the electronicization of accounting files. The traditional paper files are not only heavy workload and difficult to query , But also does not meet the development needs of the information age, to achieve the electronic file accounting can not only improve the efficiency of archivists, but also conforms to the development needs of the times. Therefore, this article analyzes and researches related problems of electronic file electronicization and puts forward some suggestions.