会计电算化是会计工作的发展方向,是促使会计基础工作规范化和提高经济效益的重要手段。电算化下的会计档案管理是指对打印出的各种账簿、报表、凭证、存贮会计数据和程序的软盘及其他存贮介质,系统开发运行中编制的各种文档以及其他会计资料所进行的归档管理。会计档案管理是在会计电算化后会计工作连续进行的保障,是电算化会计信息系统维护的基础,是保证系统内数据安全完整的关键环节。近年来,安 Accounting computerization is the development direction of accounting work, is an important means to standardize accounting work and improve economic efficiency. Computerized accounting file management refers to the printout of various books, statements, vouchers, storage of accounting data and procedures for floppy disks and other storage media, system development and operation of the preparation of a variety of documents and other accounting information Archiving management. The management of accounting records is a continuous guarantee of accounting work after accounting computerization. It is the basis of computerized accounting information system maintenance and the key link to ensure the data integrity in the system. In recent years, Ann