我国的会计电算化虽然起步较晚，但发展十分迅速。全国有相当多的单位已实现了计算机处理帐务。这样，如何做好会计电算化会计档案工作，使其发挥更大的作用，便成为摆在我们面前的一个新课题，值得我们认真地探讨与研究。一、会计电算化会计档案的特点传统的会计档案是指会计 Although China’s accounting computerization started late, its development has been very rapid. A considerable number of units across the country have implemented computerized accounting. In this way, how to do a good job in accounting computerized accounting files to make them play a greater role has become a new topic before us and deserves our careful study and study. First, the characteristics of accounting computerized accounting file The traditional accounting file refers to accounting