电算化会计档案的特点及其管理  

The Characteristics and Management of Computerized Accounting Files

作　　者：王俊慧[1] 

机构地区：[1]湖州师范学院计财处,浙江湖州313000

出　　处：《湖州师范学院学报》2008年第6期133-135,共3页Journal of Huzhou University

摘　　要：会计系统实行电算化后,产生了大量的电算化会计档案,改变了传统的会计档案的物质载体,使会计所提出的档案信息以全新的面目出现,会计档案的内涵和外延都发生了深刻的变化。如何做好电算化会计的档案的收集、整理等工作,如何对其资源进行充分利用,这都需要切实加强电算化会计档案管理。Since computerized accounting was introduced in the accounting system, there have appeared lots of computerized accounting files, which has changed the carriers of the traditional accounting files and made the file information appear in an entirely new from, thus changing the connotation and denotation of the file information. At the same time, how to do the job of collection and management well and how to make good use of the resources have become a must in the management of computerized accounting files.

关 键 词：电算化会计档案 特点 管理 

分 类 号：F230[经济管理—会计学]