本文阐述了电算化会计档案管理具有不同于人工会计档案的特点,存贮使用要求,电算化会计档案管理的现状以及存在的问题,提出必须提高有关领导及会计人员对电算化会计档案管理的思想认识和计算机操作技能,完善电算化会计档案管理各项制度及硬件设施建设。 This paper describes the computerized accounting records management has different characteristics of artificial accounting files, storage requirements, the status of computerized accounting records management and existing problems, put forward the need to improve the relevant leaders and accountants on the computerized accounting records Management of the ideological understanding and computer skills, improve the computerized accounting records management system and hardware facilities.