随着电子计算机技术的推广,会计电算化在财务领域已得到了广泛的应用,于是会计档案家族又增加了一个新成员——磁盘。用磁盘保管档案,打破了传统的会计档案以纸质为载体的单一形式,它的优势十分明显:一是省空间。原来厚厚的几卷甚至十几卷档案,现在只需存在一张几寸大小的磁盘上,保管和利用都十分方便。二是便于查询。以往要查找一件所需资料,需要逐本逐页翻阅厚厚的档案,而现在只需将你的查找要求输入计算机,短短几秒钟结果就出来了。三是便于长期保管。纸质的档案时间一长很容易受潮、变黄或损坏,而磁盘只要保管得当可以存放很多年。磁盘确实给会计档案工作带来了诸多方便,但同时也给档案管理人员带来新的课题,因为它在保管方式上有着特殊的要求。一、必须有备份磁盘。如工资表,因物价上涨,职务职称变动等客观原因,经常有变化, With the popularization of computer technology, accounting computerization has been widely used in the financial field, so the accounting file family has added a new member - the disk. File storage with a disk, breaking the traditional paper accounting as a single form of file carrier, its advantages are obvious: First, space-saving. The original volume of a few volumes or even a dozen volumes of files, now only need a few inches in size on the disk, storage and use are very convenient. Second, easy to query. In the past to find a required information, you need to page by page through the thick file, but now just enter your search request into the computer, just a few seconds the results came out. Third, to facilitate long-term custody. Paper files over time can easily get wet, yellow or damaged, while the disk can be stored for many years as long as it is properly stored. Disk does bring a lot of convenience to accounting file work, but also bring new problems to the file management staff, because it has special requirements in custody. First, there must be a backup disk. Such as payroll, due to price increases, changes in job titles and other objective reasons, there are often changes,