会计档案是记录和反映一个单位经济业务的重要资料,其管理工作是会计工作的重要组成部分。随着我国现行电算化模式的不断发展,会计档案管理工作的范围也在逐渐拓展,并且成为影响会计业务管理工作效率和水平的重要因素。因此,准确把握电算化形势下会计档案管理的特点,提高会计档案管理工作的整体水平已成为摆在广大档案工作者面前的重要课题。一、电算化会计档案内容及管理特点1.电算化会计档案的内容主要包括:①纸质会计档案,指从会计电算化系统打印出来的书面形式的会计档案,包括会计凭证、会计明细账,会计账簿、财务会计 Accounting records is to record and reflect a unit of economic business important information, the management of accounting work is an important part. With the continuous development of the current computerization mode in our country, the scope of accounting archives management is also gradually expanding and has become an important factor that affects the efficiency and level of accounting business management. Therefore, accurately grasping the characteristics of accounting records management under the situation of computerized accounting and improving the overall level of accounting records management have become an important issue for the archivists. First, the computerized accounting file content and management features 1. Computerized accounting files mainly include: ① paper accounting files, refers to the computerized accounting system to print out the written form of accounting files, including accounting documents, accounting Detailed accounts, accounting books, financial accounting