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实行会计电算化后,企业电算化会计档案管理产生了许多与传统会计档案管理不同的特点。本文详细总结了电算化会计下企业档案管理的新特点,提出一系列针对电算化会计特点的企业档案管理建议。
After the implementation of computerized accounting, enterprise computerized accounting records management has produced many different characteristics with the traditional accounting file management. This paper summarizes the new features of the enterprise file management under computerized accounting in detail, and puts forward a series of enterprise file management recommendations for computerized accounting.