随着会计电算化的普及与深入,会计工作流程与会计信息系统设计都在一定程度上受到了影响。作为会计工作的一个重要环节与会计基础工作的一项关键内容,会计档案管理工作也相应发生了一些变化。会计档案是经济业务的历史记录和重要依据,有着极为重要的经济意义与法律意义。会计电算化使大量信息由存放于传统的纸介质转向磁盘、 With the popularization and deepening of accounting computerization, accounting workflow and accounting information system design are affected to some extent. As an important part of the accounting work and a key part of the basic accounting work, some changes have taken place in the accounting records management. Accounting records are the historical records and important basis of economic business, which have extremely important economic and legal significance. Accounting computerization to a large number of information stored in the traditional paper media steering disk,