摘要
随着会计电算化的广泛应用,由此产生了许多机读数据与文件,本文指出电算化促进了会计档案内涵的拓展;电算化提高了会计档案的技术含量和知识含量;在电算化条件下,会计档案信息的真实性和安全性要求更高。根据企业会计档案管理中的许多新特点,剖析了目前会计电算化现实工作中会计档案管理存在的问题,提出了解决电算化条件下的企业会计档案管理问题的措施。
As accounting computerization is widely used, it produces many data and files by the computer. The accounting computerization has advanced the development of the intention for the accounting archives. The accounting computerization has heightened the content of technology and knowledge for the accounting archives. As above, it will also need a high degree for the scientific inherence of the business management in accounting archives, etc. The above-listed items are new characteristics which will be presented in the management of accounting archives. The author also points out some problems at present in the accounting computerization. Then puts forward a series of solutions to the problems.
出处
《杨凌职业技术学院学报》
2008年第1期82-84,共3页
Journal of Yangling Vocational & Technical College
关键词
会计电算化
会计档案管理
accounting computerizations management of accounting archives
作者简介
莫亮梅（1970-），女，陕西榆林人，大学本科学历，会计、审计师，毕业于陕西财经学院，一直从事财务工作。
