2017-11-27

会计电算化随着现代信息技术的发展和市场需求的变化在会计工作中得到广泛应用，为会计档案管理提供了先进的技术，但同时也带来了新的挑战，因此对会计电算化对会计档案管理影响的探究显得尤为重要。文章运用文献研究法与比较研究法相结合的方法，从载体形式、内容范围、运行环境、数据处理方式以及数据利用方式五个不同角度研究会计电算化条件下会计档案的变化及特点，指出新形势下会计档案管理的主要问题是管理人员的知识结构老化，加之电算化设备落后，管理方法滞后和管理制度欠缺等诸多原因使得会计档案管理工作存在严重不足，并在此基础上提出抓紧对会计人员进行培训，加大电算化资金投入力度，改进会计档案管理方法及健全会计档案管理制度的对策建议。

关键词：会计电算化；会计档案管理；影响

With the development of modern information technology and the change of market demand, accounting computerization is widely used in the accounting work, for the accounting archives management provides advanced technology, but also brings new challenges at the same time, so the impact on the accounting computerization of accounting archives management is particularly important. This article combines literature research and comparative study, to discuss the changes and characteristics of accounting archives under the circumstance of computerization, respectively from carrier format, content range, operating environment, data processing and data utilization those five different angles; and to point out the main problems of accounting archives management under the new situation are that the ageing knowledge structure of managerial personnel, the outdated computerization equipment, the fell-behind management method, the missing proper management system and so on, made accounting archives management falls into serious deficiency. Thus, this article puts forward suggestions that we should emphasize the training of accounting personnel, increase investment in computerized accounting; improve the accounting archives management method and regulation.

Keywords: accounting computerization; management of accounting archives; influence