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随着社会的发展和科学技术的进步,我国相当多的机构已经开始使用会计电算化软件进行账务处理,计算机处理经济业务的比重越来越大,使会计人员从繁重的手工核算中解脱出来,减轻了工作强度,提高了工作效率,为实现管理工作现代化奠定了基础。同样,会计业务实行电算化后,会计档案的内容、生成、传输、保管等也呈现出新的特点,电算化会计档案成为重要的管理对象,如何切实有效地开展电算化会计档案管理工作已成为广大档案工作者必须面对的重要课题。
With the development of society and the progress of science and technology, quite a lot of agencies in our country have begun to use accounting computerized software for account processing. The proportion of computer processing economic business is getting larger and larger, so that accountants are freed from heavy manual accounting Out, to reduce the intensity of work, improve work efficiency, in order to achieve the modernization of management laid the foundation. Similarly, after the computerization of the accounting business, the contents, generation, transmission and storage of the accounting files also show new features. The computerized accounting files have become an important management object. How to effectively and effectively manage computerized accounting records Work has become an important issue that the archivists must face.