一、电算化会计档案的特点同传统的人工记账会计档案相比,电算化环境下的会计档案主要具有以下特点:一是内容扩大性。传统的会计档案是指会计凭证、会计账簿和会计报表等会计核算过程中形成的纸质材料。实行会计电算化后形成的会计档案,不仅包括传统的纸质会计档案,还 First, the characteristics of computerized accounting records Compared with the traditional manual accounting records, computerized accounting file environment has the following characteristics: First, the content of the expansion. The traditional accounting file refers to the accounting documents, accounting books and accounting statements and other accounting process formed by the paper material. The implementation of accounting computerized accounting files formed not only include the traditional paper accounting files, but also