数字化技术虽然带来了会计电算化模式的不断发展与完善,促使会计档案由纸质存储变为电子存储,但由于高等学校自身情况、历史背景、技术条件及政策法规等内外部因素的影响,会计档案只是实现了从记账到账表的程序化,而在会计原始附件的数字化处理、会计信息资料的共享和会计档案的数字化管理等方面还不能满足这种数字化的需求。因此,针对信息化环境背景下的会计档案管理研究显得尤为重要。 Though digitized technology has brought the constant development and perfection of computerized accounting mode, it has led to the change of accounting archives from paper storage to electronic storage. However, due to internal and external factors such as colleges and universities’ own circumstances, historical background, technical conditions and policies and regulations The accounting files only realize the procedure from the accounting to the account statement, and can not meet the needs of digitization in such aspects as the digitization of original accounting annexes, the sharing of accounting information and the digital management of accounting files. Therefore, it is very important to study the management of accounting records under the background of information environment.