会计档案实体管理与信息开发

Accounting-file Management and Information Exploitation

90年代初实行会计电算化以来．会计档案的内容和载体都发生了变化．但其实体管理和信息开发尚存在认识不到位、收集不全、保管不善等问题．应进一步增强档案意识，认真贯彻执行档案法规，提高会计人员的素质．做好会计档案实体管理和信息开发工作．

The contents and the loaded objects of the accounting-files have changed since the account computerization was carried out in the early 1990's.Yet the problems as no full realization, no whole collection,no good conservation, etc.exist in the substantial management and the information exploitation.Thus, it's important to strengthens further the file consciousness,to conducts seriously the regulations,and to improves eagerly the qualities of accountants.