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一、主要内容（一）会计电算化系统的管理：会计电算化系统安全运行及管理；会计数据的备份与管理；会计档案的管理。（二）会计电算化信息的应用：会计信息的存贮形式和结构；电算化会计信息的查询。二、要点解析（一）会计电算化系统的管理１、会计电算化系统安全运行及管理
I. Main Contents (I) Management of Accounting Computerized System: Safe Operation and Management of Accounting Computerization System; Backup and Management of Accounting Data; Management of Accounting Files. (B) the application of computerized accounting information: accounting information storage form and structure; computerized accounting information query. Second, analysis of points (A) of the accounting computerized system management 1, computerized accounting system security operation and management