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实行会计电算化后,会计档案的内容增加了,对保管的要求也相应提高,但一些单位却认为会计电算化仅仅是数据处理工具的变化,对电算化会计档案的收集、管理等仍沿用手工做法,使电算化会计档案在各项工作中发挥不了其应有的作用。那么,如何保管电算化会计档案?笔者在此提几点建议:1、制定《电算化会计档案管理办法》、《电算化会计档
After the implementation of computerized accounting, the contents of the accounting files have been increased and the requirements for safekeeping have also been raised correspondingly. However, some units think that accounting computerization is merely a change of data processing tools and that the collection and management of computerized accounting files The manual methods are still used to make the computerized accounting files unable to play their due role in all kinds of work. So, how to keep the computerized accounting file? I put forward a few suggestions: 1, the development of “computerized accounting file management approach”, "computerized accounting file