电算化会计案的特点.doc

一、电算化会计档案的特点 A, the characteristics of the computerized accounting archives 电算化会计档案广义上指存贮会计数据的各种凭证、账簿、报表和程序的软盘及其他存贮介质，系统开发运行中编制的各种文档以及其他会计资料，同时辅之以打印输出的各种纸质账簿、报表、凭证等.狭义的电算化会计档案是保存在磁盘、可读写光盘、磁带等存贮介质上的会计档案.各级企、事业单位实行会计电算化以后，财务人员的所有日常工作以及历年会计档案的查找利用，均可在计算机上完成.因此，电算化会计档案具有下列特点:电算化会计档案存储的范围广.它传统会计档案具有更广泛的内涵:它不仅具有传统的会计信息，还包括会计电算化的纸质文件、电子文件以及系统软件.在会计电算化条件下，会计档案的载体本身发生了巨大的变化，电算化会计档案存储的会计信息得到了扩大.财务人员首先要掌握计算机知识，然后才能使用计算机进行会计核算、处理.电算化会计档案的使用和会计软件的版本密切相关，电脑操作系统、财务管理和会计电算化应用软件不断更新，使会计档案也在不断更新. Computerized accounting archives broadly refers to the storage of accounting data of all vouchers, account books, statements and procedures of floppy disks and other storage media, compiled in the operation of the system development in all kinds of documents and other accounting documents, at the same time supplemented by printing various paper books, reports, certificates, etc. Special computerized accounting files are stored in the disk, and read CD, tape, etc. Accounting files on the storage medium. After implementing accounting computerization enterprises, business units at all levels, financial personnel of all daily work as well as the calendar year accounting files for use, all can be done on the computer. Therefore, computerized accounting files has the following characteristics: wide scope of computerized accounting files stored. Traditional accounting files it has broader connotation: it not only has the traditional accounting information, including the accounting computerization of paper documents, electronic files and system software. Under the condition of computerized accounting, accounting archives carrier itself, great changes have taken place, computerized accounting archives storage enlarge accounting information. Accountants must first master the computer knowledge, business accounting, and then you can use computer processing. The use of computerized accounting archives and accounting is closely related to the version of the software, computer operating systems, fi