会计档案的管理能够为企业提供经营资料与信息、能够为企业审核及审计工作的开展提供资料、能够帮助企业了解经营发展现状及问题,进而实现企业的健康发展。同时,会计档案的管理还能够为会计信息开发、会计信息利用等奠定基础。现就会计档案管理及信息开发进行了简要论述。 The management of accounting records can provide enterprises with operating information and information, and can provide information for the audit and auditing of enterprises so as to help enterprises understand the status quo and problems of business development and thus realize the healthy development of enterprises. At the same time, the management of accounting files can also lay the foundation for the development of accounting information and the utilization of accounting information. Now accounting records management and information development were briefly discussed.