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本文探讨了企事业单位会计电算化实施后,电算化会计档案的特点、职能的定位问题,着重论述了电算化会计档案的管理工作,从而促进会计电算化事业的高效发展。
This article explores the accounting computerization of enterprises and institutions after the implementation of the computerized accounting file features and functions of the positioning problem, focusing on the computerized accounting file management, thereby promoting the efficient development of computerized accounting.