农业发展银行的会计档案是记录和反映农业发展银行各项业务活动的会计史料,包括会计凭证、会计账簿、会计报告等会计核算专业材料。目前,农业发展银行会计档案管理存在的一些问题值得关注,包括:工作量大,人员配备不足,管理方式落后;利用率低,未充分利用会计档案信息发挥监督信息反馈和导向功能作用;保管手段落后,查找不便捷等方面。为此,笔者提出如下改进的建议和意见:一、借助先进的信息技术,推进会计档案电子化 The accounting records of Agricultural Development Bank are historical materials that record and reflect the various business activities of Agricultural Development Bank, including professional accounting materials such as accounting documents, accounting books and accounting reports. At present, some problems in the management of the accounting records of the Agricultural Development Bank deserve attention, including: heavy workload, inadequate staffing and backward management methods; low utilization rate, failure to make full use of accounting information to play the role of supervision information feedback and guidance function; Backward, find no convenience and so on. To this end, the author put forward the following suggestions and opinions for improvement: First, with the help of advanced information technology, promote the electronicization of accounting files