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随着我国信息技术的发展,企事业单位实施会计电算化后,对会计档案进行信息化管理已经是社会发展的趋势,也是必然要求。建立企事业单位会计档案管理工作的信息化系统,不仅能够减轻财务人员劳动负担,而且能够提高工作效率,加强监督工作的有效性,并且利用计算机管理会计档案系统有着处理迅速、存储量大、查阅方便,可以随时迅速地查到所需信息,大大提高了工作效率。本文针对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。
With the development of information technology in our country, after enterprises and institutions implement computerized accounting, the information management of accounting archives has become a trend of social development and an inevitable requirement. The establishment of an information system of accounting archives management in enterprises and institutions not only can reduce the labor burden on financial staff, but also can improve work efficiency and strengthen the effectiveness of supervision. Moreover, the system of computerized accounting files management has the advantages of rapid processing, large storage capacity, Convenient, you can quickly find the required information, greatly improving work efficiency. This article focuses on the management of computerized accounting files, focusing on the characteristics and functions of computerized accounting files after the implementation of computerized accounting in enterprises and public institutions, so as to promote the efficient development of computerized accounting.