随着会计电算化的推广,在单位会计电算化条件下,会计档案的内涵和外延发生了变化,这对会计电算化工作提出了新的要求。而就目前笔者实践与调查的结果来看,会计电算化档案管理工作还存在诸多普遍性的问题,成为会计工作的软肋,制约会计职能的发挥。会计人员应高度重视这一现象,采取有效措施,加强和改进电算化会计档案的管理工作。 With the popularization of accounting computerization, the connotation and denotation of accounting files have undergone changes under the condition of unit accounting and computerization, which put forward new requirements on accounting computerization. However, according to the results of the current practice and investigation, there are still many common problems in the management of computerized file accounting, becoming the weak point of accounting work and restricting the performance of accounting functions. Accountants should attach great importance to this phenomenon and take effective measures to strengthen and improve the management of computerized accounting records.