会计档案管理是企业会计工作的主要内容之一,在财务工作中占据相当的比例,同时也是财务工作效率的重要体现。本文通过对会计档案管理工作的阐述,分析研究了计算机背景下会计档案管理工作的特点,并对其进行深入探讨,指出了计算机背景下会计档案管理工作的方向和重点。 Accounting records management is one of the main contents of enterprise accounting work, accounting for a considerable proportion of financial work, but also an important manifestation of financial efficiency. Through the elaboration of the management of accounting files, this paper analyzes the characteristics of the management of accounting files under the computer background, and discusses in depth, pointing out the direction and emphasis of accounting file management in the computer background.