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随着网络技术的迅速发展及应用领域的不断扩展,各类信息资源不断被挖掘出来,会计档案同样是一种可以被广泛利用并能创造出经济和社会价值的信息资源。笔者结合现代企业信息化管理的客观需要,对企业会计档案信息数据库系统加以研究,重点突出数据库对会计档案的存贮和利用的重要作用。一、传统会计档案管理工作中存在的问题1.保管场所分散,不便于管理。会计档案一贯主张执行“统一领导、分级管理”的管理原则,在当年年度终
With the rapid development of network technology and the continuous expansion of application fields, all kinds of information resources are continuously excavated. Accounting archives are also an information resource that can be widely used and can create economic and social values. The author combines the objective needs of modern enterprise information management, the enterprise accounting information database system to be studied, with emphasis on the database on the accounting file storage and use of the important role. First, the existing problems in the management of traditional accounting files 1. Custody sites scattered, not easy to manage. Accounting files have always advocated the implementation of “unified leadership, hierarchical management ” management principles, at the end of the year