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随着现代科技的发展,会计电算化在各行各业得到了普及,其运用和发展对会计环境产生了巨大的影响,会计档案的载体形态和作用发生了巨大变化。尽管会计电算化档案的技术日新月异,但受传统思维的影响,旧的会计档案管理模式在各行各业还不同程度地存在着。笔者根据本单位工作实践,针对如何做好会计电算化档案管理工作,谈几点拙见。
With the development of modern science and technology, accounting computerization has been popularized in all walks of life. Its application and development have a huge impact on the accounting environment. The shape and function of the accounting archives have undergone tremendous changes. Although the technology of accounting computerized files is changing rapidly, influenced by the traditional thinking, the old accounting file management mode exists in all walks of life in varying degrees. The author based on the work of the unit practice, how to do a good job of computerized file management of accounting, talk a few humble opinion.