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电子会计档案,是指以电子文件形式存在的会计档案。它是计算机技术与通信技术在会计工作领域全面应用的产物。它的科技进步性体现在两个方面:一是以数字化技术形式存在;二是以网络化方式传递。电子会计档案在管理和提供利用方面俱有巨大的优势,也存在着明显的局限性。 1.电子会计档案的优势 （1）会计档案的数宇化,使会计核算资料的记录方式发生了根本性的变革。一方面,它改变了信息的承载介质,使原来的各种信息媒体,包括纸张、胶片、录像带等,向信息的计算机存储方式,如磁盘、光盘等加快转移。这大大提高了会计信息处理的质量和速度,有利于及时、准确、全面地为国家经济社会发展和部门单位的经营管理提供可靠的财务会计信息支持。
Electronic accounting files, refers to the existence of electronic documents in the form of accounting files. It is a product of the full application of computer technology and communication technology in the field of accounting. Its scientific and technological progress is reflected in two aspects: First, it exists in the form of digital technology; second, it is delivered in a networked way. Electronic accounting files have great advantages in management and provision of utilization, and also have obvious limitations. 1. The advantages of electronic accounting files (1) The number of accounting files, so that the accounting records of data has undergone fundamental changes. On the one hand, it has changed the carrying medium of information and accelerated the transfer of various information media, including paper, film and video tapes, to computer storage of information, such as disks and optical disks. This greatly enhances the quality and speed of accounting information processing, and is conducive to timely, accurate and comprehensive financial and accounting information support for the national economic and social development and the operation and management of departmental units.