我国会计电算化工作经历了二十多年的发展,取得了令人瞩目的成就。但是,还有一些企业会计电算化的档案管理制度不健全;观念落后等问题,难以适应企业会计电算化的要求。本文针对于上述问题,提出应当建立完善的会计电算化档案管理制度、转变观念、提高会计电算化人员的业务素质等建议。 Our computerized accounting work has experienced more than two decades of development and remarkable successes have been achieved. However, there are still some enterprises accounting computerized file management system is not perfect; backward concepts and other issues, it is difficult to adapt to the requirements of computerized accounting. In response to the above problems, this paper puts forward some suggestions, such as establishing a sound management system of accounting computerized files, changing concepts and improving the professional qualifications of computerized accounting staff.