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如今社会经济水平有了飞速的发展和进步,而且现代化信息技术也得到了非常广泛的实际应用。在会计行业当中,其档案载体也从原有的单一纸质材料转变成了纸质和磁性介质(电子档案)并存的形式。这两种不同的载体在性能、材质以及保管、使用方式上均存在极大的差异。对会计档案格式、存储形式、保护措施、接收以及成本维护等角度展开分析,对比电子会计档案以及纸质会计档案之间的差异,并分析未来会计档案发展前景。
Nowadays, the socio-economic level has witnessed rapid development and progress, and modern information technology has also gained a very wide range of practical applications. In the accounting profession, its file carrier also changed from the original single paper material into a paper and magnetic medium (electronic file) co-exist. The two different carriers in the performance, material and custody, the use of methods are very different. Analyzes the accounting file format, storage form, protection measure, reception and cost maintenance, compares the difference between electronic accounting file and paper accounting file, and analyzes the future development of accounting file.