财政部为适应社会主义市场经济发展和经济社会环境的变化,继续深化会计信息化等多个领域的会计改革。这一系列的会计改革,使会计信息化条件下的《会计档案管理办法》呈现出新特点,催生了会计档案管理工作创新的迫切要求,因此,笔者建议财政部门会同档案管理部门依据《会计法》和《档案法》的有关规定,并结合当前会计档案管理工作中呈现的新情况,对《会计档案管理办法》进行修订。 In order to adapt to the changes in the socialist market economy and the economic and social environment, the Ministry of Finance continued to deepen the accounting reform in various fields such as accounting informationization. This series of accounting reform, the accounting information under the conditions of the “Accounting File Management” showing new features, gave birth to the urgent need for innovation in the management of accounting records, therefore, the author recommends that the financial department in conjunction with the file management department based on “Accounting Law ”And“ Archives Law, ”the relevant provisions, combined with the current accounting records management work presented in the new situation,“ accounting records management approach ”be revised.