CAJ | 학술논문

会计电算化所产生的电子化会计档案对档案管理部门提出了新的要求。文章通过分析电子化会计档案与传统纸制会计档案的区别以及电子化会计档案对档案管理工作的具体要求，提出了做好电子化会计档案管理工作的对策。
회계전산화소산생적전자화회계당안대당안관리부문제출료신적요구。문장통과분석전자화회계당안여전통지제회계당안적구별이급전자화회계당안대당안관리공작적구체요구，제출료주호전자화회계당안관리공작적대책。
Accounting archives produced by the accounting computerization has required the documen- tation management departments,work more. The article has put forward the countermeasures for the e tronic management of accounting archives by analyzing the difference between accounting archives in e ec- ec- tric and the former accounting archives in paper and specific requirements proposed by accounting archives in electric.