在我国社会经济快速发展过程中,电子信息技术也被应用于各个领域,很多企业开始实行了会计电算化,在提高了会计核算水平的同时,也给企业会计档案管理增加了难度。基于此本文将简述会计电算化背景下企业会计档案特点以及实际管理中所存在的问题,提出相应的解决方法,旨在不断提升会计档案管理水平,更好的服务于企业的发展。 In our country’s rapid social and economic development, electronic information technology has also been applied in various fields, many enterprises began to implement the accounting computerization, while improving the accounting level, but also to the enterprise accounting file management more difficult. Based on this, this article will briefly describe the characteristics of the accounting file and the problems in the actual management under the background of accounting computerization, and put forward the corresponding solutions to improve the management level of accounting files and better serve the development of enterprises.