会计档案是反映会计实践活动的历史记录,具有原生信息属性和知识属性。市场经济和信息社会的快速发展给会计档案管理带来了巨大的冲击。特别是20世纪90年代初实行会计电算化以来,传统的手工记账和财务分析被电算化会计系统所替代,会计档案的内容和载体等都发生了很大变化,也给会计档案实体管理和信息开发带来了新的机遇与挑战。会计档案部门应在共同做好现有工作的基础上,尽快加强自身建 Accounting records reflect the historical record of accounting practice activities, with the original information attributes and knowledge attributes. The rapid development of market economy and information society has brought a tremendous impact on the management of accounting records. Especially since the accounting computerization in the early 1990s, the traditional manual accounting and financial analysis have been replaced by computerized accounting systems. The content and carrier of accounting files have undergone great changes, and the accounting records entities Management and information development have brought new opportunities and challenges. The accounting archives department should strengthen its own building as soon as possible on the basis of doing well the existing work together