【正文】 數(shù)據(jù)執(zhí)行主體是計算機。計算機系統(tǒng)山硬件和軟件構成。由于硬件系統(tǒng)存在物理易損性，一旦硬件系統(tǒng)出現(xiàn)故障或因停電等其他非人為原因，將導致數(shù)據(jù)不能被處理，會計工作不能進行。數(shù)據(jù)處理的準確、髙效主要依賴于財務軟件的質量和性能。一旦軟件質量出現(xiàn)問題將會影響到數(shù)據(jù)處理的準確和速度。一旦程序中出現(xiàn)嚴重的病毒，將會 嚴重危害系統(tǒng)的安全，若不能及時排除病毒很有可能擴大損失。會計數(shù)據(jù)主要保存在計算機的磁盤或者外在軟盤、光盤中，一旦磁介質由于受熱、受潮、折損等原因出現(xiàn)損壞，保存的會計數(shù)據(jù)將會丟失， 如果沒有相關備份的話，將給會計電算化系統(tǒng)造成嚴重的損失，嚴重影響到企業(yè)的會計工作。磁性介質以磁信號存儲信息，如果數(shù)據(jù)被人惡意修改不會留下任何痕跡。所以我們還應對整個計算機系統(tǒng)的安全性、穩(wěn)定性做一定的工作，如計算機病毒的防范。 電算會計檔案必要有專人管理。會計電算化系統(tǒng)的實施主體是“人”，但無論軟件質量如何優(yōu)良，規(guī)章制度如何完善， 作為電算化會計系統(tǒng)實施主體的“人”不能發(fā)揮作用，有制度而不去執(zhí)行，甚至惡意地修改軟件程序，修改數(shù)據(jù)庫中的數(shù)據(jù)，非法取得口令，都是不行的。因此，企業(yè)管理者應當重視對檔案工作人員的選用與培養(yǎng)，增強檔案工作人員的職業(yè)道德水準和業(yè)務水平，達到電算會計檔案管理系統(tǒng)的主體誠信。這就要求會計電算化系統(tǒng)在處理業(yè)務時所產生的各種賬簿、報表、憑證均應由專人管理，并制定相應的管理制度。 加強會計電算化系統(tǒng)網絡環(huán)境的管理與維護。網絡安全性的指標主要包括數(shù)據(jù)保密、訪問控制、身份識別等。采用密碼管理和登陸制度控制網上財務數(shù)據(jù)的讀取 。起用防火墻，隔離會計電算化系統(tǒng)與外部訪問區(qū)之間的聯(lián)系，限制外界透過防火墻對會計信息系統(tǒng)數(shù)據(jù)庫進行非法訪問；釆用數(shù)據(jù)加密、回響檢查等技術手段進行網絡管理以防止由于遮蔭問題、設備故障導致數(shù)據(jù)丟失以及不法分子非法攔截盜用財務數(shù)據(jù)信息等安全隱患，保障會計電算化系統(tǒng)網絡環(huán)境的安全運行。 隨著電子計算機技術、網絡技術的不斷發(fā)展，檔案管理信息化代替?zhèn)鹘y(tǒng)的手工工作是必然趨勢。目前，檔案管理信息系統(tǒng)已經在各個企事業(yè)單位、政府部門廣泛應用。加強和完善電算化會計檔案管理，將成為各個企業(yè)在財務工作以及在整個企業(yè)經營管理工 作中必須考慮的問題，財務檔案管理的好壞將直接影響到企業(yè)的管理和效益。我們相信隨著會計電算化事業(yè)的蒸蒸日上，會計電算化檔案的管理工作也一定會更出色。 File Management of Computerized Accountant Xavier Bonus 【 Abstract】 With the development of puterized accounting,the management of accounting files has changed as well. The manual accounting methods used in records management don’t meet puterized accounting’s needs any , we need to improve puterized accounting files management, so as to speed up the accounting records management39。s information building to fit in with the new requirements of also need to make a good record of puterized financial files to improve financial records management and to serve the enterprise39。s development better. 【 Key words】 Accounting puterization The management of Accounting Archives Construction of Archives Electronic financial archives Computerized accounting refers to the application to information technology in accounting, which uses puter to replace manual bookkeeping, reimbursement, and using information technology to analyze accounting matters. Computerized accounting increases accounting files’ accuracy, standardization and efficiency, meanwhile reduces the burden of accountants, so they can have a better participation in management decisionmaking unit, strengthening financial management. Strengthening the accounting records management information is the need of puterized accounting reform and the modern times, it is inevitable, and the accounting development direction. Manage and use corporate financial accounting work file is an important prerequisite to the higher development of accounting work. In the traditional manual accounting environment, the subject matrix, debit and credit ,thebalance sheet, and related analysis of the financial statements are all required to calculate totals manually, making the financial staff workload, but also easily lead to the calculation of data error. In the puterized accounting environment, simply input the original data transfer mechanism or through an external system credentials and financial software in the puter under the guidance of accounting entries by the audit certificate, modify, confirm plete printout automatically by a puter, subjects summary, loan balance work done automatically by puter, at the same time it can generate accounting reports as required, which greatly reduces the workload for finance staff, but also avoid such work in puting the total error. As we all know, traditional accounting file is accounting documents, account books andaccounting statements and other accountingspeci f237。e material, it is