电算化会计实行的是电子档案与纸质档案并行的双套制管理。所谓纸质档案指的是计算机打印出来的书面形式的会计资料及其所附的原始凭证。对它们的管理 ,主要是参照传统会计的档案管理方法进行 ,同时也要根据计算机的特点 ,注意其管理的规范性。对于计算机打印输出的书面档案 , Computerized accounting is the implementation of electronic files and paper files parallel dual-system management. The so-called paper file refers to the computer print out the written form of accounting information and the accompanying original voucher. Their management, mainly with reference to the traditional accounting file management methods, but also according to the characteristics of the computer, pay attention to its normative management. For the computer printout of the written file,