会计英文文献

File Management of Computerized Accountant

With 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 management's 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 enterprise's 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 management's 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 accounting entries by the audit certificate, modify, confirm complete printout automatically by a computer, subjects summary, loan balance work done automatically by computer, at the same time it can generate accounting reports as required, which greatly reduces the workload for finance staff, but also avoid such work in computing the total error.

Accounting manual, the data record mainly rely on staffs to make manual records, it increases the possibility of recording errors, and the same type of data recorded may be repeated several times. If dates are storage is by paper, it will take up a lot of space, need for make fire protection, waterproof, moisture-proof, anti-theft and so on. In the computerized accounting environment, data storage media is computer, namely magnetic media. Magnetic media data stored by saving space, but also to make data access easy, while through the data copy, transfer and other methods to avoid duplicate records manually record the phenomenon. The preservation of magnetic media in addition to paper at some of the work needed to save, but also for anti-virus, anti-magnetic, is necessary. Since the existence of the physical vulnerability of the disk, the disk needs to be backed up work.

As we all know, traditional accounting file is accounting documents, account books

andaccounting statements and other accounting-speci fíe material, it is 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 network management, improve enterprise financial records management is the inevitable choice.

The implementation of computerized accounting enterprises at all levels after a number attached to the computer because of its magnetic media data and documents, all the daily work of financial officers and accounting data calendar year access to all the computer to complete, 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, compared to the traditional financial records, computerized accounting records storage areas and areas of expansion.

Second, the traditional accounting files with intuitive visualization, and stored in the magnetic media on the accounting records must be in a particular computer hardware and software system environment before use. Accounting records of the calls that need a certain hardware and software environment.

Third, computerized accounting records of the carrier is not only the output by printing the paper in the traditional sense, more important is the magnetic media or CD. Custody of the computerized accounting records accounting information not only information carriers, as the paper and more importantly, magnetic 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 computer operations and networks, 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 system-dependent, 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 computerized accounting records to the security, integrity demanding. The longer the implementation of computerized

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 so-called "Double",which means a file with the paper and electronic versions simultaneously record.

Digital file information is the basis of file management information, all other work built on this basis. Mostly traditional paper files as the carrier of information to achieve file management, we must shift to digital records management. Future financial Registry is the source of the financial records of the data acquisition and base, is a data storage, management, processing, query, retrieval, transmission of digital information services base. Digital financialrecords based on the corporate financial records necessary to establish the database, you can press the contents of corporate financial records of the establishment of several major databases.

If the standard system, the original documents, accounting books, index files, data and other work to establish a database of several major capital. Database is established, the data entry immediately, will be the unit's financial records are input computer data.

Greatest value is to use the file, the file management information for the realization of the full use of archival information and provide a vast world. Establish a sound financial profile information network; one can document the business and higher level units or convert documents into the file directly into the database, reducing duplication of input file officers work to ensure the integrity of archival information. The other hand, can be implemented on-line public directory inquiries, CD remote retrieval services, you can also e-mail or BBS, etc. to carry out the financial records for information. In short, the network of financial records management and use of online features. Can significantly reduce the file in the formation, access to the space-time difference, achieving financial records management from static to dynamic management across management, integration of financial resources, human resources, improve management capacity and quality of financial records.

A good job of financial records management decision support system development, quantitative analysis and qualitative analysis to achieve the combination of scientific management and use of archives,Sorting through the collection of financial records ofinformation and network transmission, ultimately to provide leadership at all levels, decision-making departments, financial officers and use. As the volume of information and protection of high demand alone the experience of the staff to handle the problem is not enough, must rely on advanced, higher levels of intelligent decision support system. In management science, computer science, behavioral science and cybernetics-based, computer technology, artificial intelligence, mathematical economics, etc. as a means to establish the decision support system. The system can issue on a variety of programs, and programs are compared, analysis and optimization.

Maximize the level of financial security decision-making and decision-making quality. Computerized Accounting Computerized Accounting files are the product of the activities, but also the object of computerized accounting activities, in economic

activities with the role of historical data and verification. Therefore, strengthening the computerized accounting records management is a continuous guarantee Computerized accounting is computerized accounting information system to ensure integrity within the data security is a computerized accounting information system to ensure the normal operation. Therefore, we must do to collect and collate accounting documents, account books of the collection and sorting, collection and accounting statements, development of computerized accounting system to collect and collate documentation, disk data collection and collation.

Strengthening the corporate financial records management infrastructure is very important. File information hardware and software infrastructure is essential for the construction of the basic conditions for the development and utilization of archival information resources and information technology foundation, and its core is the file information network. It is the file of information transmission, exchange and resource sharing means necessary. Early in the project planning, financial sector and the file should be joint consultation department personnel, respectively, from financial management and archives management point of view put forward design ideas, taking into account the needs, in order to avoid the system operating in vacant or duplication and improve efficiency Financial software should be some security measures, the implementation of electronic signing system.

Establish and improve financial accountability records management, electronic document check in, check out the system, security log system, in order to protect the financial records are not tampered with or used to facilitate retrospective documentation personnel. In addition, to facilitate the financial software upgrade, to ensure the software provided by different vendors compatible with each other, need to improve standards of financial data storage form, consistency and sustainability. Make a good collection of computerized accounting records is vital for accounting work. The so-called computerized accounting records of the collection is in within a certain time interval (such as a fiscal year), Financial sector financial data should be a good backup file, to prevent damage to computer hardware in the shortest possible after the period of time, to resume the minimum loss of original computerized accounting system. In addition to backup, we should also collect type of computer hardware systems, storage space the size of the matching type of external device; computer operating systems, network operating system and the Chinese operating system; financial software programming language, database system types; financial software system name, version number; financial software sales and maintenance of company name, address, phone and contacts, and computerized accounting software systems with complete instructions and a variety of manuals.

As the computerized accounting records are stored on magnetic media or CD-ROM's, according to the information carrier of the physical properties of these files should be prepared in double form which adopts the "AB backup method" to backup data and to each of the indicate that records the time and operator name, affixed to protect the words, stored in two different locations, in order to prevent unexpected situations such as earthquakes or fires caused by the destruction of the computerized accounting system and the system can not recover. These files should be kept away from the field,

pay attention to moisture, dust and so on. Kept on file by magnetic media should be regularly inspected, Periodic replication, prevent the damage to magnetic media, so as to protect accounting files missing, causing irreparable damage. Also, care should Computerized Accounting financial software files and the corresponding version of consistency. Because different versions of the software in the accounting records formed the structure of its accounting data may be different, which may produce accounting records can not be access to or produce some unexpected errors. Therefore, this article suggests Accounting In addition to saving the file version of backup financial data should be stored outside the corresponding version of the computerized accounting software system version, the consistency between the two is necessary. Clearly, the collection and management is more difficult.

Good computerized accounting records of the order and use is also a vital step. Computerized accounting records by finishing with the traditional accounting files can not matchadvantage. Can be used over the years through the consolidation of data on the units and departments of history and analysis of comparative accounting data to decision makers in the enterprise or department to provide a reliable basis for decision making. It also can draw the unit, department, or even a region in the past, present and future development of the situation and development trend, the policy makers follow the laws of market economy in the premise, to develop a code of conduct for their own development, improving business management, increaseeconomic efficiency.

We also use computerized accounting data files are conducive to the design data model management and decision-making; establish a more complete decision support system to achieve the accounting records of the re-use of computerized accounting. In the long-term process of Accounting, with the escalation of the software system, we have access to accounting records have the following two conditions: the access to the version number of the accounting records and accounting electric current consistent version of the system operator, this time only the files you need access to the system through computer software, access to the file (or data recovery) functions into the access to lines can be; the access to the accounting records of the version number and the current version number of computerized accounting system is inconsistent, and you only need to install another computer file corresponding to this version of Computing system, and then for access to.Financial records management information is continuously improved to optimize the process, staff has to rely on improving the quality of the file. Building a high-quality cadre of financial records, financial records management information is an important foundation. Financial sector to supplement the computer, communications, microelectronics and other academic backgrounds and technical personnel, to gradually change the structure of existing business workforce professional single case, to meet the information needs of the construction work; strengthening financial records staff, continuing education at different levels phases and in accordance with the principle of business needs for training. Focus on strengthening financial management personnel file information technology training and application of new technologies, new equipment, new methods of training to enhance their control and use of information technology and means of awareness and

skills. Financial records to establish a rational management of performance appraisal evaluation provides information on the financial records management ability, good results in time units and individuals to recognize and encourage everyone to learn the information, and use information. In addition, also on the computer information technology staff must work files, financial management knowledge and skills introduction, to understand the objective laws of the financial records of work, and better information for financial records management to provide technical support. Computerized accounting exits some problems in the file record.

Firstly, after the implementation of computerized accounting, stored in the hard drive must be built on a floppy disk backup of accounting data.

Under the "Accounting System Management System" and "reporting system management system" provides accounts data and report data by the data administrator to create a backup. Back not less than once per month; backup floppy disk with the file manager handling archiving procedures; used as a backup floppy disk must be well kept; backup floppy disk label should be affixed to protect and seal with a seal or seals; backup disk should be installed in the protection of seals and the box, stored in a safe, clean, heat, moisture, anti-magnetic place, and regularly turn storage; double back under the two sets of backup disk should be stored in different storage locations. Second, the implementation of computerized accounting system data and preserve the media the main security risks exist. The implementation of computerized accounting system data is the main computer. Computer system consists of hardware and software form. Because there is the physical vulnerability of hardware systems, once the hardware system failure or power failureand other non-human cause, will result in the data can not be processed, accounting can not. Data processing, accurate and efficient financial software depends on the quality and performance. Once the software quality problems will affect the accuracy and speed of data processing. Once the program a serious virus, it will seriously jeopardize the safety of the system, if we can not rule out the virus is likely to expand in time loss.

Main accounting data stored in computer disk or external floppy, CD-ROM, once the magnetic medium due to heat, moisture meant loss and other reasons are damaged, save the accounting data will be lost, if not related to backup, then, will the accounting Computing system causing serious damage, seriously affecting the company's accounting. Magnetic media to store information on magnetic signals, if the data have been maliciously modified without leaving any traces. Therefore, we should also the entire computer system security and stability to do some work, such as computer virus prevention.

Third, computing the need of expert management of accounting file. Accounting system implementation of the main "people", but no matter how good software quality, how to improve rules and regulations as the main body of Computerized Accounting System Implementation "person" can not play a role, there is a system not to perform, or even malicious modify the software program, modify the data in the database, illegally obtained a password, will not be tolerated. Therefore, managers should pay attention to the file selection and training of staff, enhanced staff files the standard of professional ethics and business standards to electronic data processing accounting

records management system, the main integrity. This requires the computerized accounting system to deal with business arising from the various books, reports, documents should be managed by hand, and to develop appropriate management system.

Fourth, strengthening the computerized accounting system, management and maintenance of the network environment. Network security indicators include data security, access control, and identity recognition. Login using the password management and control of online financial data systems to read; only use the firewall, computerized accounting systems and external quarantine area to visit the link between the outside limits of accounting information systems through the firewall, unauthorized access to the database; use of data encryption, echo inspection techniques for network management in order to prevent the shading problems, equipment failures leading to data loss, and criminals of illegal interception of financial data theft and other security risks, protect the computerized accounting system, the safe operation of the network environment.

With computer technology and network technology continues to evolve, the file management information to replace the traditional manual work is inevitable. At present, the file management information system has been developing in various enterprises, government departments widely. Strengthen and improve the computerized accounting records management will be the work of various enterprises in the financial and business management in the whole must be taken into account, financial records management directly affects the enterprise's management and efficiency. We believe that with computerized accounting development, computerized accounting records management work will become better and better.

电算化会计档案的管理

原文来源：International Journal of Accounting and Information Management 2008.7 Xavier Bonus

随着会计电算化事业的不断发展,会计档案的管理工作也发生了变化，手工会计下所釆用的档案管理办法已不适应电算化会计的需要。因此,必须加强会计电算化系统的档案建设，即加快会计档案管理的信息化建设，以适应新时期会计电算化提出的新要求,建好用好电子财务档案，提高财务档案管理工作水平和财务管理工作效率，更好的服务于企业经济建设。

所谓会计电算化，是指计算机技术在会计工作中的应用，即釆用电子计算机替代人工记账、算账、报账，以及对会计信息进行分析和利用的工程。会计电算化后，提高了会计核算与物资管理的准确性、规范性和工作效率，减轻财会人员的劳动强度，使财会人员从繁重的手工劳动和繁琐的核算事务中摆脱出来，更好地参与单位的经营决策，加强财务管理。加强会计档

案管理信息化是企业会计电算化改革和发展的客观需要，是时代发展的必然，是会计档案管理发展方向。管好用好财务档案是企业财会工作向高水平发展的重要前提。

在传统手工会计工作环境下，科目汇总表、资产负债表、借贷试算平衡以及相关的财务报表分析均需要进行人工汇总计算，使得财务人员的工作量很大，同时

也容易造成数据上的计算错误。在电算化会计环境下，只需录入原始数据或通过外部系统转入机制凭证并在计算机财务软件的指导下进行会计分录，通过凭证的审核、修改、确认由计算机自动完成打印输出,科目汇总、借贷平衡等工作均由计算机自动完成,同时可以根据需要生成会计报表,这大大降低了财务人员的工作量，也避免了计算加总等工作出现的错误。

手工会计方式下，数据记录主要依靠工作人员的手工记录，出现记录错误的可能性加大，而且同一类数据可能会重复多次记录。数据保存介质是“纸”介质,保存这些介质需要占用很大的空间，还需进行防火、防水、防潮、防盗等工作。在电算化会计工作环境下,数据保存介质是“磁盘”，磁性介质。磁性介质的釆用节约了数据的保存空间,也使数据存取方便，同时通过数据拷贝、转入等方法避免了手工记录中出现重复记录的现象。磁性介质的保存除了需要纸介质保存所需的部分工作外，还要进行防病毒、防磁化等工作。山于磁盘存在着物理易损性，需要对磁盘进行备份工作。

众所周知，传统的会计档案是指会计凭证、会计账簿和会计报表等会计核算专用材料，它是记录和反映经济业务的重要史料和证据。这些史料和证据具有严格的数据平衡性、时序性和严肃性，不得随意篡改。在企业信息化建设的过程屮，财务保障范围的拓展和管理要求的提高,迫切需要会计档案管理手段的变革和管理效能的提高。建设电子财务档案，实现财务档案的网络化管理,是搞好企业财务档案管理的必然选择。各级企事业单位实行会计电算化以后，由于产生了许多依附于计算机磁性介质上的数据与文件，财务人员的所有日常工作以及历年会计资料的调阅均在计算机上完成,随之而使会计档案赋予了许多新的特点。本文根据工作的实践，总结出会计电算化会计档案具有以下显著特点。第一，较之传统的财务档案，会计电算化档案存储的范围和领域扩大了。第二，传统的会计档案具有直观可视性，而存储在磁性介质上的会计档案必须在特定的计算机硬件与软件系统环境中才可使用。即会计电算化档

案的调用需要一定的软硬件环境。第三，会计电算化档案的载体不仅是通过打印等输出的传统意义上的纸张，更主要的是磁性介质或光盘。即会计电算化档案的保管不仅是作为会计资料信息载体的纸张而且更重要的是磁性介质或光盘。第四，电子财务档案便于计算、分析, 快捷获得所需结果。如果电子财务档案上网,通过计算机操作和网络交流，不仅满足了日常条件查询、统计分析、制作数据报表、开展数据交换的需要，达到档案信息资源共享、无纸化查阅和方便快捷的目的，节约了办公成本,避免了原始档案由于频繁翻阅而带来的磨损，还有利于专业管理，便于档案资源的统一整合,极大地提高了工作效率和工作质量。第五，电子财务档案易于修正、拷贝和重置,便于纠错、携带和传递。

正如上而所述，电子财务档案或财务档案信息化有很多优点,但也有不足的一而。如具有系统依赖性,即需要一定的软硬件环境支持，只能在特定的条件下才能打开,不具备传统档案的直接可视性，还具有易遭毁损、难查痕迹的特点，同时它们又受载体的质量、载体存放环境、载体存储信息的有效期等条件的影响，即对会计电算化档案的安全性、完整性要求更高。实行电算化的时间越长，会计档案与财务软件的版本数越多，即会计电算化档案更需要科学的管理。因此,即使实现了财务档案管理的信息化，在归档中也需要实行所谓的“双套制”，即将同一份档案的纸质版和电子版同时归档。

电算化会计档案工作的内容有以下几点：

1.搞好数据挖掘和整理，建好数据库,并及时釆集动态数据。档案信息的数字化是

整个档案

管理信息化的基础,其他的一切工作都建立在此基础之上。传统的档案大都以纸质为载体, 实现档案管理的信息化，必须向数字化档案管理转变。未来的财务档案室就是财务挡案的数据釆集源泉和基地,是数据存储、管理、处理、查询、检索、传递的数字化信息服务工作基地。在财务档案数字化的基础上,必须建立企业财务档案数据库,可以按企业财务档案的内容分类建立若干个主要的数据库，如按标准制度、原始凭证、会计账簿、指标文件、工作资料等建立几个主要基本数据库。数据库一经建立,立即着手数据的录入，将本单位的财务档案资料都录入计算机。

搞好财务档案信息网络建设，提高档案使用效率。档案的最大价值在于利用,档案管理信息化的实现将为档案信息的充分利用提供广阔天地。建立完善的财务档案信息网络，一方面可以将业务上级的文档以及本级各单位的相关文件直接进入或转换进入档案数据库，减少档案人员的重复录入工作，保证档案信息的完整性。另一方而也可以实行联机公共目录查询、光盘远程检索服务，也可以通过电子邮件或885等方式开展财务档案信息咨询。总之, 网络财务档案的在线管理和使用功能,可以大大减少档案在形成、调阅上的时空差，实现财务档案管理山静态管理向动态管理的跨越,整合财力资源、人力资源,提高财务档案管理能力和质量。

搞好财务档案管理辅助决策系统建设，做到定量分析与定性分析相结合，科学管理使用档案。财务档案信息通过釆集整理和网络传输,最终要提供给各级领导、决策部门、财务人员处理和运用。由于信息量大、保障要求高,仅凭有关人员的经验来处理问题是不行的，必须依赖于先进的、智能化程度较高的辅助决策系统。以管理科学、计算机科学、行为科学和控制论为基础，以计算机技术、人工智能技术、经济数学等为手段，建立决策支持系统。该系统能对一个问题提出多种方案，并对方案进行比较、分析和优化，最大限度地提高财务保障的决策水平和决策质量。

做好电算化会计档案工作是会计工作中的重要部分。电算化会计档案是电算化会计活动的产物,又是电算化会计活动的客观表现,在经济活动中具有史料和查证作用。所以加强电算化会计档案管理是电算化会计工作连续进行的保证，是电算化会计信息系统内数据安全完整的保证,是电算化会计信息系统正常运行的保证。因此,必须做好会计凭证的收集和整理、

会计账簿的收集和整理、会计报表的收集和整理、会计电算化系统开发文档资料的收集和整理、磁盘数据的收集和整理。

1.加强企业财务档案管理的基础设施建设。软硬件基础设施是档案信息化建设不可缺少的基本条件，是档案信息资源开发利用和信息技术应用的基础，而其核心是档案信息网络。它是档案信息传输、交换和资源共享的必要手段。在工程规划初期，应该由财务部门和档案部门人员共同协商，分别从财务管理角度和档案管理角度提出设计思路,考虑各方而的需要, 从而避免在系统运行过程中出现空缺或重叠,提高效率。在财务软件方而,应釆用一定的安全保密措施,实行电子签单制度,建立和健全财务档案管理责任制、电子文件签入、签出制、安全日志制,从而保障财务档案不被篡改或便于追溯使用过文件的人员。此外，为便于财务软件升级,保证不同开发商提供的软件能够相互兼容，必须提高财务数据存贮形式的标准性、一致性和可续性。

1做好电算化会计档案的收集。所谓电算化会计档案的收集是指在一定的时间间

隔内(如一个会计年度〉，把计算机系统中的所有会计数据拷贝（备份〉存储到磁性介质或光盘上, 从而形成脱离于原计算机系统的会计档案。财务部门应把财务数据的备份文件保存好，以防计算机硬件系统损坏后能在最短的时间内、在最小的损失下恢复原有的会计电算化系统。除了备份之外,还应收集计算机硬件系统的型号、存储空间的大小、外部设备的配套类型等; 计算机操作系统、网络操作系统以及汉字操作系统；财务软件的编程语言、数据库系统类型;

财务软件的系统名称、版本号；财务软件的销哲与维护公司的名称、地址、电话与联系人以及与会计电算化软件系统相配套的各种说明书及使用手册。

3，做好电算化会计档案的管理与保存。由于电算化会计档案是存储在磁性介质或光盘上的，根据这些信息载体的物理特性，在形成这些档案时应准备双份即釆用“仙备份法”进行数据的备份,并且每份上要注明形成档案的时间与操作员姓名，贴上保护字样，存放在两个不同的地点，以防止地震或火灾等意外情况引起的整个会计电算化系统的毁灭与系统的不可恢复性。在保存这些档案时应远离磁场，注意防潮、防尘等。对釆用磁性介质保存的档案，还应定期进行检查，定期进行复制，防止由于磁性介质的损坏，而使会计档案丟失，造成无法挽救的损失。此外,还应注意电算化会计档案与对应的财务软件版本的一致性。因为在不同版本软件下形成的会计档案其会计数据的结构有可能不同，这就有可能产生会计档案不能被调阅或者产生某些预料外的错误。因此,本文建议会计电算化档案除保存各版本的备份财务数据外还应保存对应版本的会计电算化软件系统版本，二者的一致性是非常必要的。显然，其收集与管理工作也是比较艰巨的。

1做好电算化会计档案的整理和利用。电算化会计档案通过整理有着与传统意义上的会计档案所无法比拟的优势。通过整理可以利用历年的数据对本单位、本部门进行历史会计数据的比较与分析,从而为企业或部门的决策者提供可靠的决策依据。另外还可以得出本单位、本部门，甚至某一地区过去、现在与将来的发展情况与发展趋势,使决策者在遵循市场经济规律的前提下,制定出适合自身发展的行为规范,改善经营管理、提高经济效益。我们还可以利用会计电算化会计档案的数据设计出一些有利于管理与决策的数据模型，建立一整套比较完善的决策支持系统，以实现会计电算化会计档案的再利用。在长期开展会计电算化的过程中，随着软件系统的不断升级，我们所调阅的会计档案会有下述两种情况：（丨)所调阅的会计档案的版本号与当前会计电算化系统版本号一致，此时只需将您所需调阅的档案通过电算化软件系统中的档案调阅（或数据恢复〉功能进行调阅即可；⑵所调阅的会计档案的版本号与当前会计电算化系统版本号不一致,此时您只需在另外一台电脑上安装与此档案相对应版本的电算化系统,然后再进行调阅。

5，提高财务档案管理人员的信息化素质。财务档案管理信息化是不断完善、优化的过程，始终要依赖于档案人员素质的提高。建设一支高素质的财务档案干部队伍,是财务档案管理

信息化的重要基础。财务部门要补充具有计算机、通信、微电子等学历背景的技术人员，逐步改变现有业务人员队伍专业结构单一的情况,满足信息化建设工作的需要;加强财务档案人员的继续教育，以分层次、分阶段和根据业务需要进行培训为原则，着重加强财务档案管理人员的信息化技术培训及应用新技术、新设备、新方法的培训，提高其掌握和运用信息技术和信息手段的意识和技能。建立合理的财务档案管理人员的效绩考核评价规定,对财务档案管理信息化能

力强、成绩好的单位和个人要及时进行表彰,激励大家学信息化、用信息化。此外,还要对计算机信息化技术人员进行一定的档案工作、财务管理工作知识和技能的介绍，使其了解财务档案工作的客观规律，更好地为财务档案管理信息化提供技术支持。

电算化会计档案中易有以下问题：1、实行会计电算化之后，存贮在硬盘上的会计数据必须建立软盘备份。根据《账务系统管理制度》和《报表系统管理制度》的规定，账务数据和报表数据的备份由数据管理员建立。备份次数每月不得少于一次；备份的软盘与档案管理员办理存档手续;用做备份的软盘必须妥善保管；备份软盘应贴上保护标签并用印章或封条签封；备份软盘应装在保护封条和包装盒内，存放在安全、洁净、防热、防潮、防磁的场所，并定期进行转贮；双备份下的两套备份软盘应存放在不同的地点保管。2、会计电算化系统数据执行主体和保存介质存在安全隐患。会计电算化系统数据执行主体是计算机。计算机系统山硬件和软件构成。由于硬件系统存在物理易损性,一旦硬件系统出现故障或因停电等其他非人为原因,将导致数据不能被处理，会计工作不能进行。数据处理的准确、髙效主要依赖于财务软件的质量和性能。一旦软件质量出现问题将会影响到数据处理的准确和速度。一旦程序中出现严重的病毒,将会严重危害系统的安全,若不能及时排除病毒很有可能扩大损失。会计数据主要保存在计算机的磁盘或者外在软盘、光盘屮，一旦磁介质由于受热、受潮、折损等原因出现损坏，保存的会计数据将会丢失，如果没有相关备份的话，将给会计电算化系统造成严重的损失,严重影响到企业的会计工作。磁性介质以磁信号存储信息,如果数据被人恶意修改不会留下任何痕迹。所以我们还应对整个计算机系统的安全性、稳定性做一定的工作，如计算机病毒的防范。3、电算会计档案必要有专人管理。会计电算化系统的实施主体是“人”，但无论软件质量如何优良，规章制度如何完善，作为电算化会计系统实施主体的“人”不能发挥作用,有制度而不去执行,甚至恶意地修改软件程序,修改数据库中的数据，非法取得口令，都是不行的。因此，企业管理者应当重视对档案工作人员的选用与培养,增强档案工作人员的职业道德水准和业务水平,达到电算会计档案管理系统的主体诚信。这就要求会计电算化系统在处理业务时所产生的各种账簿、报表、凭证均应由专人管理，并制定相应的管理制度。4、加强会计电算化系统网络环境的管理与维护。网络安全性的指标主要包括数据保密、访问控制、身份识别等。采用密码管理和登陆制度控制网上财务数据的读取;起用防火墙, 隔离会计电算化系统与外部访问区之间的联系，限制外界透过防火墙对会计信息系统数据库进行非法访问；釆用数据加密、回响检查等技术手段进行网络管理以防止由于遮荫问题、设备故障导致数据丢失以及不法分子非法拦截盗用财务数据信息等安全隐患,保障会计电算化

系统网络环境的安全运行。

随着电子计算机技术、网络技术的不断发展，档案管理信息化代替传统的手工工作是必然趋势。目前，档案管理信息系统已经在各个企事业单位、政府部门广泛应用。加强和完善电算化会计档案管理，将成为各个企业在财务工作以及在整个企业经营管理工作中必须考虑的问题，财务档案管理的好坏将直接影响到企业的管理和效益。我们相信随着会计电算化事业的蒸蒸日上，会计电算化档案的管理工作也一定会更出色。