对会计电算化环境下会计档案管理的思考

Views on the Accounting Files Management in the Environment of Accounting Computerization

伴随着会计电算化工作在我国各企、事业单位中的普遍深入,会计电算化档案的管理工作面临着新的创新与发展。通过对会计电算化档案特点进行分析,介绍了在会计电算化环境下会计档案脱离于原计算机系统的收集方法、不同的信息载体存储介质及计算机软硬件环境下管理与保存、软件系统版本的不断升级时电算化会计档案的调阅利用。

With the popularization of accounting computerization in various enterprises and institutions in China, the accounting files management work in the environment of accounting computerization faces new innovation and development. Through analyzing the features of accounting computerization files management, this paper introduces the collection methods of accounting files separated from the original computer system, different information storage medium, and information＇s management, storage, continuous software upgrade＇s read and utilization of accounting computerization files in computer software and hardware environ ment.