当今时代的会计档案管理

摘  要

会计电算化的发展越来越快，在发展的过程中，它以其相对于传统手工会计的优越性受到众多企业的青睐，给企业带来了诸多的便利和利益，促进了现代经济的飞速发展。但是不可否认的是会计电算化作为一个新生事物，还存在很多不足，而这些不足在很大程度上严重阻碍了会计电算化会计档案管理的发展，还需要我们在很多方面对该工作进行改进和完善。本文从电算化会计档案管理的角度出发，全面分析了电算化会计档案的相关基本信息，现状和其发展面临的主要问题，并针对这些问题研讨与之相对应的对策，意在得出一系列有关改进电算化会计档案管理工作的思想和方法，用以不断地推动我国会计电算化事业的发展，为我国经济健康、持续、更好更快的发展做出其相应的贡献。

关键词：电算化会计档案 信息技术环境 保管年限 会计档案管理机制
ABSTRACT

The development of Accounting computerization for ever faster, in the process of development, because of its hand vis-à-vis the traditional advantages that it make many businesses become convenience and interests of accounting .The Accounting Computerization favored by many businesses .At the same time , it is promoting the modern economy development fatly . But it is undeniable that the Accounting Computerization as a new phenomenon, there are still many deficiencies, to a large extent, which are a serious impediment to the Management of accounting files，so it requires us to work in many areas of the Management of accounting files to improve and perfect. In this paper, we are in the view of accounting computerized file management, giving the basic information related to the accounting computerized records management that is the main issues about status and the development of it and discussing the corresponding measures against these issues with the, intended to draw a series of the ideas and methods about computerized accounting records management to improve of work and to keep promoting the development of computerized accounting, In the end, we can make display their respective contributions to let China’s economic development more health , sustainable , better and faster .
Key words: Computerized Accounting  information technology environment accounting period for file  management mechanism  

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