浅谈电子会计档案管理

A Brief Introduction to Electronic Accounting Files Management

随着信息技术的快速发展和管理要求的不断提高,会计手工操作正在逐步被会计电算化所取代,而会计档案的管理也随着信息化的发展发生了根本性变化。电子化会计档案作为会计档案的一部分,它与传统形式的会计档案相互配合、联系密切,它代表着未来会计规范化的方向。

With the rapid development of information technology and the increasing requirements for management,accounting manual operation is gradually replaced by computerized accounting,and accounting files management has changed fundamentally with the development of information technology. A computerized accounting file,as part of the accounting files,is in conjunction with traditional forms of accounting files,and it represents the future direction of accounting standardization.