会计电算化后企业会计档案管理程序探究

随着计算机技术的发展，手工的纸质传统会计已在大多数企业中被电算化会计取代，会计档案的管理也随着电算化的迅速发展与普及而向信息化会计档案管理过渡。会计电算化后企业会计档案管理同时包括了传统纸质会计档案和电算化会计档案两种档案的管理。本文以调研上海树德投资有限公司为例，目的在探究会计电算化后企业会计档案管理的特点以及在这过程中发现的问题，并致力于找到解决问题的方法，提出对电算化后会计档案管理的建议。
关键词： 会计电算化；传统纸质档案管理；电算化会计档案管理

Research on the management procedure of accounting files after computerized accounting
Abstract：With the development of science and technology, manual paper of traditional accounting information management is replaced by computer and management of accounting files changes a lot after companies implement accounting computerization. The file management of computerized accounting includes managing and saving both electronic and paper archives. According to the investigation of Shanghai Shude Investment Business Company, the purpose of this article is researching the specialties of the accounting file management of computerized accounting and finding the problems in this process. Also the article devotes to find the method to solve these problems and raises the recommendation about the accounting file management.     
Keyword：computerized accounting; accounting file management;

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