会计外文翻译--电算化会计档案的管理

会计外文翻译--电算化会计档案的管理内容摘要：

to record and reflect the important historical and economic evidence of the business. These historical data and evidence with a strict balance, timing, and seriousness, not free to tamper with. In the enterprise information construction process, the expansion of the scope of financial security and management requirements increase, an urgent need to change the accounting file management tools and management performance improvement. Construction of electronic financial records, financial records to achieve work management, improve enterprise financial records management is the inevitable choice. The implementation of puterized accounting enterprises at all levels after a number attached to the puter because of its magic media data and documents, all the daily work of financial officers and accounting data calendar year access to all the puter to plete, followed accounting records to give a lot of new features. This practice, according to the work summarized Accounting file has the following notable features. First, pared to the traditional financial records, puterized accounting records storage areas and areas of expansion. Second, the traditional accounting files with intuitive visualization, and stored in the magic media on the accounting records must be in a particular puter hardware and software system environment before use. Accounting records of the calls that need a certain hardware and software environment. Third, puterized accounting records of the carrier is not only the output by printing the paper in the traditional sense, more important is the magic media or CD. Custody of the puterized accounting records accounting information not only information carriers, as the paper and more importantly, magic media or CD. Fourth, the electronic financial records to facilitate the calculation, analysis, fast access tothe desired result. If the electronic financial records online, through the exchange of puter operations and works, not only meets the conditions of daily queries, statistical analysis, production data report, the need to carry out data exchange, to file sharing of information resources, paperless and convenient access to the purpose of saving the office costs and avoid reading the original file due to frequent wear and tear brought about, is also beneficial to professional management, easy integration of a unified file resources, greatly improve the efficiency and quality of work. Fifth, the electronic financial records easy to amend, copy and reset, easy error correction, carry and transfer. As mentioned above, the electronic financial records or financial records of information has many advantages, but there are enough side. If a systemdependent, that requires a certain hardware and software environment to support, only to open under certain conditions, do not have direct visibility of traditional archives, but also has easily been damaged, traces of the characteristics of difficult investigation, while they are also quality by the carrier, carrier storage environment, storage of information carriers conditions of validity, that the puterized accounting records to the security, integrity demanding. The longer the implementation of puterized accounting records and financial software version number of the more accounting records that need scientific management. Therefore, even if the implementation of financial records management information, the archive also needs to implement the socalled Double,which means a file with the paper and electronic versions simultaneously record. We also use puterized acco。