會計(jì)外文翻譯電算化會計(jì)檔案的管理

1、電算化會計(jì)檔案的管理沙維爾津森 【摘 要】 隨著會計(jì)電算化事業(yè)的不斷發(fā)展，會計(jì)檔案的管理工作也發(fā)生了變化，手工會計(jì)下所釆用的檔案管理辦法已不適應(yīng)電算化會計(jì)的需要。因此，必須加強(qiáng)會計(jì)電算化系統(tǒng)的檔案建設(shè)，即加快會計(jì)檔案管理的信息化建設(shè)，以適應(yīng)新時(shí)期會計(jì)電算化提出的新要求，建好用好電子財(cái)務(wù)檔案，提高財(cái)務(wù)檔案管理工作水平和財(cái)務(wù)管理工作效率，更好的服務(wù)于企業(yè)經(jīng)濟(jì)建設(shè)。 【關(guān)鍵詞】 會計(jì)電算化 會計(jì)檔案管理 檔案建設(shè) 電子財(cái)務(wù)檔案 所謂會計(jì)電算化，是指計(jì)算機(jī)技術(shù)在會計(jì)工作中的應(yīng)用，即釆用電子計(jì)算機(jī)替代人工記賬、算賬、報(bào)賬，以及對會計(jì)信息進(jìn)行分析和利用的工程。會計(jì)電算化后，提高了會計(jì)核算與物資管理的準(zhǔn)確性

2、、規(guī)范性和工作效率，減輕財(cái)會人員的勞動強(qiáng)度，使財(cái)會人員從繁重的手工勞動和繁瑣的核算事務(wù)中擺脫出來，更好地參與單位的經(jīng)營決策，加強(qiáng)財(cái)務(wù)管理。加強(qiáng)會計(jì)檔案管理信息化是企業(yè)會計(jì)電算化改革和發(fā)展的客觀需要，是時(shí)代發(fā)展的必然，是會計(jì)檔案管理發(fā)展方向。管好用好財(cái)務(wù)檔案是企業(yè)財(cái)會工作向高水平發(fā)展的重要前提。 手工會計(jì)方式下，數(shù)據(jù)記錄主要依靠工作人員的手工記錄，出現(xiàn)記錄錯(cuò)誤的可能性加大，而且同一類數(shù)據(jù)可能會重復(fù)多次記錄。數(shù)據(jù)保存介質(zhì)是“紙”介質(zhì)，保存這些介質(zhì)需要占用很大的空間，還需進(jìn)行防火、防水、防潮、防盜等工作。在電算化會計(jì)工作環(huán)境下，數(shù)據(jù)保存介質(zhì)是“磁盤”，磁性介質(zhì)。磁性介質(zhì)的釆用節(jié)約了數(shù)據(jù)的保存空間，也

3、使數(shù)據(jù)存取方便，同時(shí)通過數(shù)據(jù)拷貝、轉(zhuǎn)入等方法避免了手工記錄中出現(xiàn)重復(fù)記錄的現(xiàn)象。磁性介質(zhì)的保存除了需要紙介質(zhì)保存所需的部分工作外，還要進(jìn)行防病毒、防磁化等工作。山于磁盤存在著物理易損性，需要對磁盤進(jìn)行備份工作。眾所周知，傳統(tǒng)的會計(jì)檔案是指會計(jì)憑證、會計(jì)賬簿和會計(jì)報(bào)表等會計(jì)核算專用材料，它是記錄和反映經(jīng)濟(jì)業(yè)務(wù)的重要史料和證據(jù)。這些史料和證據(jù)具有嚴(yán)格的數(shù)據(jù)平衡性、時(shí)序性和嚴(yán)肅性，不得隨意篡改。在企業(yè)信息化建設(shè)的過程屮，財(cái)務(wù)保障范圍的拓展和管理要求的提高，迫切需要會計(jì)檔案管理手段的變革和管理效能的提高。建設(shè)電子財(cái)務(wù)檔案，實(shí)現(xiàn)財(cái)務(wù)檔案的網(wǎng)絡(luò)化管理，是搞好企業(yè)財(cái)務(wù)檔案管理的必然選擇。各級企事業(yè)單位實(shí)行會

4、計(jì)電算化以后，由于產(chǎn)生了許多依附于計(jì)算機(jī)磁性介質(zhì)上的數(shù)據(jù)與文件，財(cái)務(wù)人員的所有日常工作以及歷年會計(jì)資料的調(diào)閱均在計(jì)算機(jī)上完成，隨之而使會計(jì)檔案賦予了許多新的特點(diǎn)。本文根據(jù)工作的實(shí)踐，總結(jié)出會計(jì)電算化會計(jì)檔案具有以下顯著特點(diǎn)。第一，較之傳統(tǒng)的財(cái)務(wù)檔案，會計(jì)電算化檔案存儲的范圍和領(lǐng)域擴(kuò)大了。第二，傳統(tǒng)的會計(jì)檔案具有直觀可視性，而存儲在磁性介質(zhì)上的會計(jì)檔案必須在特定的計(jì)算機(jī)硬件與軟件系統(tǒng)環(huán)境中才可使用。即會計(jì)電算化檔案的調(diào)用需要一定的軟硬件環(huán)境。第三，會計(jì)電算化檔案的載體不僅是通過打印等輸出的傳統(tǒng)意義上的紙張，更主要的是磁性介質(zhì)或光盤。即會計(jì)電算化檔案的保管不僅是作為會計(jì)資料信息載體的紙張而且更重要

5、的是磁性介質(zhì)或光盤。第四，電子財(cái)務(wù)檔案便于計(jì)算、分析，快捷獲得所需結(jié)果。如果電子財(cái)務(wù)檔案上網(wǎng)，通過計(jì)算機(jī)操作和網(wǎng)絡(luò)交流，不僅滿足了日常條件查詢、統(tǒng)計(jì)分析、制作數(shù)據(jù)報(bào)表、開展數(shù)據(jù)交換的需要，達(dá)到檔案信息資源共享、無紙化查閱和方便快捷的目的，節(jié)約了辦公成本，避免了原始檔案由于頻繁翻閱而帶來的磨損，還有利于專業(yè)管理，便于檔案資源的統(tǒng)一整合，極大地提高了工作效率和工作質(zhì)量。第五，電子財(cái)務(wù)檔案易于修正、拷貝和重置，便于糾錯(cuò)、攜帶和傳遞。 正如上而所述，電子財(cái)務(wù)檔案或財(cái)務(wù)檔案信息化有很多優(yōu)點(diǎn)，但也有不足的一而。如具有系統(tǒng)依賴性，即需要一定的軟硬件環(huán)境支持，只能在特定的條件下才能打開，不具備傳統(tǒng)檔案的直接可

6、視性，還具有易遭毀損、難查痕跡的特點(diǎn)，同時(shí)它們又受載體的質(zhì)量、載體存放環(huán)境、載體存儲信息的有效期等條件的影響，即對會計(jì)電算化檔案的安全性、完整性要求更高。實(shí)行電算化的時(shí)間越長，會計(jì)檔案與財(cái)務(wù)軟件的版本數(shù)越多，即會計(jì)電算化檔案更需要科學(xué)的管理。因此，即使實(shí)現(xiàn)了財(cái)務(wù)檔案管理的信息化，在歸檔中也需要實(shí)行所謂的“雙套制”，即將同一份檔案的紙質(zhì)版和電子版同時(shí)歸檔。電算化會計(jì)檔案工作的內(nèi)容有以下幾點(diǎn)：1、搞好數(shù)據(jù)挖掘和整理，建好數(shù)據(jù)庫，并及時(shí)釆集動態(tài)數(shù)據(jù)。檔案信息的數(shù)字化是整個(gè)檔案管理信息化的基礎(chǔ)，其他的一切工作都建立在此基礎(chǔ)之上。傳統(tǒng)的檔案大都以紙質(zhì)為載體，實(shí)現(xiàn)檔案管理的信息化，必須向數(shù)字化檔案管理轉(zhuǎn)變

7、。未來的財(cái)務(wù)檔案室就是財(cái)務(wù)擋案的數(shù)據(jù)釆集源泉和基地，是數(shù)據(jù)存儲、管理、處理、查詢、檢索、傳遞的數(shù)字化信息服務(wù)工作基地。在財(cái)務(wù)檔案數(shù)字化的基礎(chǔ)上，必須建立企業(yè)財(cái)務(wù)檔案數(shù)據(jù)庫，可以按企業(yè)財(cái)務(wù)檔案的內(nèi)容分類建立若干個(gè)主要的數(shù)據(jù)庫，如按標(biāo)準(zhǔn)制度、原始憑證、會計(jì)賬簿、指標(biāo)文件、工作資料等建立幾個(gè)主要基本數(shù)據(jù)庫。數(shù)據(jù)庫一經(jīng)建立，立即著手?jǐn)?shù)據(jù)的錄入，將本單位的財(cái)務(wù)檔案資料都錄入計(jì)算機(jī)。2、搞好財(cái)務(wù)檔案信息網(wǎng)絡(luò)建設(shè)，提高檔案使用效率。檔案的最大價(jià)值在于利用，檔案管理信息化的實(shí)現(xiàn)將為檔案信息的充分利用提供廣闊天地。建立完善的財(cái)務(wù)檔案信息網(wǎng)絡(luò)，一方面可以將業(yè)務(wù)上級的文檔以及本級各單位的相關(guān)文件直接進(jìn)入或轉(zhuǎn)換進(jìn)入檔

8、案數(shù)據(jù)庫，減少檔案人員的重復(fù)錄入工作，保證檔案信息的完整性。另一方而也可以實(shí)行聯(lián)機(jī)公共目錄查詢、光盤遠(yuǎn)程檢索服務(wù)，也可以通過電子郵件或885等方式開展財(cái)務(wù)檔案信息咨詢。總之，網(wǎng)絡(luò)財(cái)務(wù)檔案的在線管理和使用功能，可以大大減少檔案在形成、調(diào)閱上的時(shí)空差，實(shí)現(xiàn)財(cái)務(wù)檔案管理山靜態(tài)管理向動態(tài)管理的跨越，整合財(cái)力資源、人力資源，提高財(cái)務(wù)檔案管理能力和質(zhì)量。3、搞好財(cái)務(wù)檔案管理輔助決策系統(tǒng)建設(shè)，做到定量分析與定性分析相結(jié)合，科學(xué)管理使用檔案。財(cái)務(wù)檔案信息通過釆集整理和網(wǎng)絡(luò)傳輸，最終要提供給各級領(lǐng)導(dǎo)、決策部門、財(cái)務(wù)人員處理和運(yùn)用。由于信息量大、保障要求高，僅憑有關(guān)人員的經(jīng)驗(yàn)來處理問題是不行的，必須依賴于先進(jìn)的、

9、智能化程度較高的輔助決策系統(tǒng)。以管理科學(xué)、計(jì)算機(jī)科學(xué)、行為科學(xué)和控制論為基礎(chǔ)，以計(jì)算機(jī)技術(shù)、人工智能技術(shù)、經(jīng)濟(jì)數(shù)學(xué)等為手段，建立決策支持系統(tǒng)。該系統(tǒng)能對一個(gè)問題提出多種方案，并對方案進(jìn)行比較、分析和優(yōu)化，最大限度地提高財(cái)務(wù)保障的決策水平和決策質(zhì)量。4、做好電算化會計(jì)檔案工作是會計(jì)工作中的重要部分。電算化會計(jì)檔案是電算化會計(jì)活動的產(chǎn)物，又是電算化會計(jì)活動的客觀表現(xiàn)，在經(jīng)濟(jì)活動中具有史料和查證作用。所以加強(qiáng)電算化會計(jì)檔案管理是電算化會計(jì)工作連續(xù)進(jìn)行的保證，是電算化會計(jì)信息系統(tǒng)內(nèi)數(shù)據(jù)安全完整的保證，是電算化會計(jì)信息系統(tǒng)正常運(yùn)行的保證。因此，必須做好會計(jì)憑證的收集和整理、會計(jì)賬簿的收集和整理、會計(jì)報(bào)表

10、的收集和整理、會計(jì)電算化系統(tǒng)開發(fā)文檔資料的收集和整理、磁盤數(shù)據(jù)的收集和整理。5、提高財(cái)務(wù)檔案管理人員的信息化素質(zhì)。財(cái)務(wù)檔案管理信息化是不斷完善、優(yōu)化的過程，始終要依賴于檔案人員素質(zhì)的提高。建設(shè)一支高素質(zhì)的財(cái)務(wù)檔案干部隊(duì)伍，是財(cái)務(wù)檔案管理信息化的重要基礎(chǔ)。財(cái)務(wù)部門要補(bǔ)充具有計(jì)算機(jī)、通信、微電子等學(xué)歷背景的技術(shù)人員，逐步改變現(xiàn)有業(yè)務(wù)人員隊(duì)伍專業(yè)結(jié)構(gòu)單一的情況，滿足信息化建設(shè)工作的需要;加強(qiáng)財(cái)務(wù)檔案人員的繼續(xù)教育，以分層次、分階段和根據(jù)業(yè)務(wù)需要進(jìn)行培訓(xùn)為原則，著重加強(qiáng)財(cái)務(wù)檔案管理人員的信息化技術(shù)培訓(xùn)及應(yīng)用新技術(shù)、新設(shè)備、新方法的培訓(xùn)，提高其掌握和運(yùn)用信息技術(shù)和信息手段的意識和技能。建立合理的財(cái)務(wù)檔案

11、管理人員的效績考核評價(jià)規(guī)定，對財(cái)務(wù)檔案管理信息化能力強(qiáng)、成績好的單位和個(gè)人要及時(shí)進(jìn)行表彰，激勵(lì)大家學(xué)信息化、用信息化。此外，還要對計(jì)算機(jī)信息化技術(shù)人員進(jìn)行一定的檔案工作、財(cái)務(wù)管理工作知識和技能的介紹，使其了解財(cái)務(wù)檔案工作的客觀規(guī)律，更好地為財(cái)務(wù)檔案管理信息化提供技術(shù)支持。電算化會計(jì)檔案中易有以下問題：1、實(shí)行會計(jì)電算化之后，存貯在硬盤上的會計(jì)數(shù)據(jù)必須建立軟盤備份。根據(jù)賬務(wù)系統(tǒng)管理制度和報(bào)表系統(tǒng)管理制度的規(guī)定，賬務(wù)數(shù)據(jù)和報(bào)表數(shù)據(jù)的備份由數(shù)據(jù)管理員建立。備份次數(shù)每月不得少于一次；備份的軟盤與檔案管理員辦理存檔手續(xù);用做備份的軟盤必須妥善保管；備份軟盤應(yīng)貼上保護(hù)標(biāo)簽并用印章或封條簽封；備份軟盤應(yīng)裝在

12、保護(hù)封條和包裝盒內(nèi)，存放在安全、潔凈、防熱、防潮、防磁的場所，并定期進(jìn)行轉(zhuǎn)貯；雙備份下的兩套備份軟盤應(yīng)存放在不同的地點(diǎn)保管。2、會計(jì)電算化系統(tǒng)數(shù)據(jù)，執(zhí)行主體和保存介質(zhì)存在安全隱患。會計(jì)電算化系統(tǒng)數(shù)據(jù)執(zhí)行主體是計(jì)算機(jī)。計(jì)算機(jī)系統(tǒng)山硬件和軟件構(gòu)成。由于硬件系統(tǒng)存在物理易損性，一旦硬件系統(tǒng)出現(xiàn)故障或因停電等其他非人為原因，將導(dǎo)致數(shù)據(jù)不能被處理，會計(jì)工作不能進(jìn)行。數(shù)據(jù)處理的準(zhǔn)確、髙效主要依賴于財(cái)務(wù)軟件的質(zhì)量和性能。一旦軟件質(zhì)量出現(xiàn)問題將會影響到數(shù)據(jù)處理的準(zhǔn)確和速度。一旦程序中出現(xiàn)嚴(yán)重的病毒，將會嚴(yán)重危害系統(tǒng)的安全，若不能及時(shí)排除病毒很有可能擴(kuò)大損失。會計(jì)數(shù)據(jù)主要保存在計(jì)算機(jī)的磁盤或者外在軟盤、光盤中，

13、一旦磁介質(zhì)由于受熱、受潮、折損等原因出現(xiàn)損壞，保存的會計(jì)數(shù)據(jù)將會丟失，如果沒有相關(guān)備份的話，將給會計(jì)電算化系統(tǒng)造成嚴(yán)重的損失，嚴(yán)重影響到企業(yè)的會計(jì)工作。磁性介質(zhì)以磁信號存儲信息，如果數(shù)據(jù)被人惡意修改不會留下任何痕跡。所以我們還應(yīng)對整個(gè)計(jì)算機(jī)系統(tǒng)的安全性、穩(wěn)定性做一定的工作，如計(jì)算機(jī)病毒的防范。3、電算會計(jì)檔案必要有專人管理。會計(jì)電算化系統(tǒng)的實(shí)施主體是“人”，但無論軟件質(zhì)量如何優(yōu)良，規(guī)章制度如何完善，作為電算化會計(jì)系統(tǒng)實(shí)施主體的“人”不能發(fā)揮作用，有制度而不去執(zhí)行，甚至惡意地修改軟件程序，修改數(shù)據(jù)庫中的數(shù)據(jù)，非法取得口令，都是不行的。因此，企業(yè)管理者應(yīng)當(dāng)重視對檔案工作人員的選用與培養(yǎng)，增強(qiáng)檔案工

14、作人員的職業(yè)道德水準(zhǔn)和業(yè)務(wù)水平，達(dá)到電算會計(jì)檔案管理系統(tǒng)的主體誠信。這就要求會計(jì)電算化系統(tǒng)在處理業(yè)務(wù)時(shí)所產(chǎn)生的各種賬簿、報(bào)表、憑證均應(yīng)由專人管理，并制定相應(yīng)的管理制度。4、加強(qiáng)會計(jì)電算化系統(tǒng)網(wǎng)絡(luò)環(huán)境的管理與維護(hù)。網(wǎng)絡(luò)安全性的指標(biāo)主要包括數(shù)據(jù)保密、訪問控制、身份識別等。采用密碼管理和登陸制度控制網(wǎng)上財(cái)務(wù)數(shù)據(jù)的讀取;起用防火墻，隔離會計(jì)電算化系統(tǒng)與外部訪問區(qū)之間的聯(lián)系，限制外界透過防火墻對會計(jì)信息系統(tǒng)數(shù)據(jù)庫進(jìn)行非法訪問；釆用數(shù)據(jù)加密、回響檢查等技術(shù)手段進(jìn)行網(wǎng)絡(luò)管理以防止由于遮蔭問題、設(shè)備故障導(dǎo)致數(shù)據(jù)丟失以及不法分子非法攔截盜用財(cái)務(wù)數(shù)據(jù)信息等安全隱患，保障會計(jì)電算化系統(tǒng)網(wǎng)絡(luò)環(huán)境的安全運(yùn)行。 隨著電子

15、計(jì)算機(jī)技術(shù)、網(wǎng)絡(luò)技術(shù)的不斷發(fā)展，檔案管理信息化代替?zhèn)鹘y(tǒng)的手工工作是必然趨勢。目前，檔案管理信息系統(tǒng)已經(jīng)在各個(gè)企事業(yè)單位、政府部門廣泛應(yīng)用。加強(qiáng)和完善電算化會計(jì)檔案管理，將成為各個(gè)企業(yè)在財(cái)務(wù)工作以及在整個(gè)企業(yè)經(jīng)營管理工作中必須考慮的問題，財(cái)務(wù)檔案管理的好壞將直接影響到企業(yè)的管理和效益。我們相信隨著會計(jì)電算化事業(yè)的蒸蒸日上，會計(jì)電算化檔案的管理工作也一定會更出色。file management of computerized accountant xavier bonus 【abstract】 with the development of computerized accounting,the

16、management of accounting files has changed as well. the manual accounting methods used in records management dont meet computerized accountings needs any more.therefore, we need to improve computerized accounting files management, so as to speed up the accounting records managements information buil

17、ding to fit in with the new requirements of computerization.we also need to make a good record of computerized financial files to improve financial records management and to serve the enterprises development better.【key words】 accounting computerization the management of accounting archives construc

18、tion of archives electronic financial archives computerized accounting refers to the application to information technology in accounting, which uses computer to replace manual bookkeeping, reimbursement, and using information technology to analyze accounting matters. computerized accounting increase

19、s accounting files accuracy, standardization and efficiency, meanwhile reduces the burden of accountants, 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 compute

20、rized 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 m

21、atrix, 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

22、 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 comput

23、er, 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. as we all know, traditional accounting file is accounting documents, account books andaccounting statements and other acco

24、unting-speci fe 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 s

25、cope 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 m

26、anagement 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 t

27、o 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,

28、 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

29、, 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,

30、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 a

31、nalysis, 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 professiona

32、l 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

33、 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 char

34、acteristics 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 accoun

35、ting 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 electro

36、nic versions simultaneously record.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 proc

37、ess 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 ne

38、ed 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 instal

39、l 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, fin

40、ancial 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 t

41、he 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 ap

42、plication 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 m

43、anagement 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 o

44、bjective 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

45、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 archi

46、ving 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 tu

47、rn 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 comp

48、uter. 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 e

49、fficient 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

50、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 d

51、amage, seriously affecting the companys 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 prev

52、ention.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, t

53、here 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 t