随着信息技术的高速发展,现代科技越来越多地应用于社会生活的方方面面。财务管理领域也不例外,电算化软件的普及应用为财务管理活动带来了前所未有的广阔前景,也为会计档案管理工作增加了新的内容。电算化环境,对会计档案资料的范围、存贮方式、存放环境、借阅利用等都有新的要求,广大档案工作者必须正确认识,妥善应对。一、电算化会计档案的内涵电算化会计档案,是指存储在计算机中的会计数据、会计信息和计算机打印输出的书面形式的会计数 With the rapid development of information technology, modern science and technology are increasingly being applied to all aspects of social life. The field of financial management is no exception. The popularization and application of computerized software have brought unprecedented prospects for financial management activities and added new content to the management of accounting records. The computerized environment has new requirements on the scope of accounting archives, storage methods, storage environment, borrowing and utilization. The majority of archivists must correctly understand and properly handle this problem. First, the meaning of computerized accounting files Computerized accounting files, is stored in the computer’s accounting data, accounting information and computer printout of the written form of accounting