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近些年来,随着会计电算化工作地开展,产生了大量的电子会计文件,这为档案管理工作增加了新的内容,档案管理的一系列工作程序、管理方法都需要跟进。一、电算化会计档案管理工作的特点1、电子档案和纸质档案并存,增加了管理的难度。传统的会计档案是指会计凭证、会计账簿和会计报表等会计核算纸质材料,实行会计电算化以后,产生了许多依附于计算机磁性介质上的数据与文件,包括电子化会计凭证、账簿和报表等数据,相应电算化环境下的计算机系统软
In recent years, with the development of accounting computerization, a large number of electronic accounting documents have been produced, which adds new contents to the file management work. A series of work procedures and management methods of file management need to be followed up. First, the characteristics of computerized accounting records management 1, electronic files and paper files co-exist, increasing the difficulty of management. The traditional accounting files refer to accounting documents, accounting books and accounting reports, accounting paper materials, the implementation of accounting after the computer generated many attached to the computer magnetic media data and files, including electronic accounting documents, books and Statements and other data, computer systems under the corresponding computerized environment soft