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英国essay论文精选范文：“Electronic Accounting File Management”，这篇论文讨论了电子会计的档案管理。随着科学技术的不断发展，会计电算化诞生了，会计电算化对电子会计档案管理提出了更加严格的要求。会计电算化逐渐代替了会计手工操作，这样大大减少了财务人员的工作量，并且会计档案管理的工作效率也得到了提升。传统的会计管理体系已经不能适应社会发展的要求了。为此，企业需要对传统的会计管理体系进行不断的改革和创新。

Accounting files in China's archives occupy an important position, but also various enterprises and institutions important archival material. Electronic accounting file mainly refers to the use of magnetic media in the form of storage accounting professional materials, electronic accounting files on the economic business in a timely manner, is reflected in the economic business important information basis. Electronic accounting files are mainly electronic documents, electronic books, electronic statements, electronic documents, accounting instructions and software, and some electronic accounting information. Electronic accounting files are stored with magnetic media, rely on the computer hardware environment, the work of security and confidentiality management is relatively high, information processing convenient and compatible features.

There is no sound electronic accounting records management system. Because the electronic accounting file for China's enterprises and institutions in terms of file management personnel is a relatively new thing, file management staff do not have enough understanding and understanding, still use the traditional management system for electronic accounting files management, such a situation So that electronic accounting records management cannot play its true meaning and value in the management efficiency and management level without any breakthrough, and some even reduce the efficiency of management. To this end, establish a sound electronic accounting file management system is an important task of enterprises and institutions.

The lack of integrity and correctness of electronic accounting records. At this stage, most of our enterprises and institutions have completed the file information construction, and after the completion of the construction of financial accounting software system upgrade operation. However, the archivist cannot summarize and sort out the accounting materials and documents. Some accounting documents and documents cannot be archived as soon as possible, which leads to the lack of integrity and correctness of the electronic accounting files.

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The professional skill and quality of electronic accounting records management personnel need to be improved. At present, the time of using computerized accounting in enterprises is still short, and the leaders of some enterprises and public institutions do not have enough knowledge and attention on accounting computerization, so they only carry out simple screening when arranging electronic accounting records management personnel. The situation has led to electronic records management expertise and the quality of the existence of certain problems, and even some managers of the computerized accounting processes and the use of technology and other in-depth understanding, so that the electronic accounting file management cannot be smooth At the same time, enterprises and institutions cannot be on a regular basis for management training, management personnel can only have been using the traditional management methods to manage, cannot meet the social development of electronic accounting records management requirements.

Electronic accounting files of documents and documents there is a certain security risk. The material and documentation of electronic accounting files are mostly recorded on media such as disk and CD-ROM. If the administrator does not keep the disks and CDs in a safe place, the disks and CDs are prone to damage, resulting in electronic accounting files and documents All or part of the loss of enterprises and institutions to bring a certain negative effect. In addition, if the e-filers do not take any security measures or do not make timely backup of the accounting files, the accounting files and documents stored on the computer can be easily stolen by some hackers, which makes enterprises and businesses The unit suffered a certain economic losses.

Establish a complete electronic accounting file management system. The establishment of a complete electronic accounting file filing system, according to the relevant provisions of the relevant provisions of enterprises and institutions of the relevant books, accounting statements, accounting vouchers, cash accounting and bank deposit accounting and other printed materials to print and the volume Archive. The electronic accounting file preservation management mechanism is improved, the scientific electronic archives saving and management mechanism is established, the quality disk media is selected to back up the electronic accounting files, and the backup disk and storage disk need to be kept independently, and the electronic accounting files Storage media to take some dust, moisture, anti-theft and anti-corrosion measures, the classification of electronic accounting files and file number; the existing electronic accounting file borrowing system to improve the staff if you need access to electronic accounting files need to go through the financial Department heads of the approval, the corresponding borrowing procedures.

The characteristics of the electronic accounting files should be clarified. If you want the greatest degree of good electronic records management, managers need to electronic accounting file characteristics have enough understanding, electronic accounting files with volatile characteristics, embodied in the following aspects: computer system, accounting file information with Some of the independence, the staff can delete or increase its operations at any time, and after the change without any traces of the situation so that electronic accounting files prone to automatically update and modify the risk of electronic accounting files carrier instability Because of its unstable characteristics, the accounting file information may be changed. When some new technologies are applied to the management of electronic accounting records, the information may be lost and changed. In order to minimize the emergence of the above situation, managers need to clear the characteristics of electronic accounting records management, and analysis of the possible problems of various features, take appropriate measures to the corresponding measures to the electronic accounting file management, Which to prevent, so that electronic records management can be carried out smoothly, and achieve better results.

The contents of the electronic accounting files are clarified. It is an important prerequisite to guarantee the smooth progress of electronic accounting archives management by clarifying the contents of electronic accounting files. With the application of accounting computerization of the emergence of a new set of accounting data files, the new accounting data files are: stored in the computer hard disk in the accounting data, magnetic media and CD-ROM stored in the accounting data and computer print accounting, accounting books, accounting statements, etc., at the same time need to general accounting software, fixed-point development of accounting software, general and fixed-point development software, accounting software package of development documentation and accounting software program And so on as the accounting file for safekeeping and management, so that the electronic accounting files with a certain degree of integrity and accuracy, in addition, the relevant provisions of China's electronic accounting file sources must be true and reliable, in order to ensure its authenticity and reliability , The management of electronic accounting files need to strictly control the source, and the electronic accounting records of the formation, management and use of a comprehensive record to ensure that electronic accounting files complete and accurate.

Equipped with professional management staff, enhance the risk awareness of electronic accounting files. Electronic accounting files have a certain dynamic and maneuverability, electronic archives in the archiving and management of the late completion, there will be accidentally deleted and infected with the risk of the virus, it must be the introduction and training of professional management personnel. After the accounting computerization, the traditional accounting is replaced by the computer, the electronic accounting files will be stored in the computer disk, in case of fire and theft, electronic accounting file material is very easy to lose, in order to reduce the above phenomenon, China's enterprises and institutions need to strengthen the electronic accounting file risk management awareness, possible risks to prevent. Mainly includes the following contents: The electronic accounting files to take some data protection measures. Electronic accounting records management personnel should be on the data material in a timely manner in the backup, the need for the quality of the CD-ROM to check to ensure that its quality will not have any problems, according to all the electronic accounting file archiving time for its number, At the end of each year, the data of the electronic accounting files of this year should be sorted and sorted out, and the content and time of the data should be clearly marked. The electronic archives should be stored, magnetic, waterproof, Requirements, in the conditions permitting, enterprises and institutions can be installed in the electronic accounting archives monitoring equipment and anti-theft devices, if any abnormalities in the first time when prompted.

The paper describes the status of electronic accounting records management, and to improve the management of electronic accounting files put forward some measures in the hope of China's enterprises and institutions of electronic accounting records management work to provide some advice.

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