会计英文文献.docx

File Management of Computerized AccountantWith the development of computerized accounting, the management of accounting files has changed as well, the manual accounting methods used in records management has not suited to computerized accounting needs. Therefore, we need to improve computerized accounting files management, so as to speed up the accounting records managements information building to fit in with the new requirements of computerization, make a good record of computerized financial files and improving financial records management and efficiency and better serve the enterprises development.Computerized accounting refers to the application of computer technology in accounting work, which uses computer to replace manual bookkeeping, reimbursement, and the use of accounting information for analysis. Accounting computerized increased accounting bookkeeping and material managements accuracy, standardization and efficiency, meanwhile reduce labor intensity of accountants, make accountants get rid of the heavy manual labor and complex accounting matters, so they can have a better participation in management decision-making unit, strengthening financial management. Strengthening the accounting records management information is the need of computerized accounting reform and the modern times, it is inevitable, and the accounting development direction. Manage and use corporate financial accounting work file is an important prerequisite to the higher development of accounting work. In the traditional manual accounting environment, the subject matrix, debit and credit ,thebalance sheet, and related analysis of the financial statements are all required to calculate totals manually, making the financial staff workload, but also easily lead to the calculation of data error. In the computerized accounting environment, simply input the original data transfer mechanism or through an external system credentials and financial software in the computer under the guidance of ac