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FileManagementofComputerizedAccountantWiththedevelopmentofcomputerizedaccounting,themanagementofaccountingfileshaschangedaswell,themanualaccountingmethodsusedinrecordsmanagementhasnotsuitedtocomputerizedaccountingneeds.Therefore,weneedtoimprovecomputerizedaccountingfilesmanagement,soastospeeduptheaccountingrecordsmanagement'sinformationbuildingtofitinwiththenewrequirementsofcomputerization,makeagoodrecordofcomputerizedfinancialfilesandimprovingfinancialrecordsmanagementandefficiencyandbetterservetheenterprise'sdevelopment.Computerizedaccountingreferstotheapplicationofcomputertechnologyinaccountingwork,whichusescomputertoreplacemanualbookkeeping,reimbursement,andtheuseofaccountinginformationforanalysis.Accountingcomputerizedincreasedaccountingbookkeepingandmaterialmanagement'saccuracy,standardizationandefficiency,meanwhilereducelaborintensityofaccountants,makeaccountantsgetridoftheheavymanuallaborandcomplexaccountingmatters,sotheycanhaveabetterparticipationinmanagementdecision-makingunit,strengtheningfinancialmanagement.Strengtheningtheaccountingrecordsmanagementinformationistheneedofcomputerizedaccountingreformandthemoderntimes,itisinevitable,andtheaccountingdevelopmentdirection.Manageandusecorporatefinancialaccountingworkfileisanimportantprerequisitetothehigherdevelopmentofaccountingwork.Inthetraditionalmanualaccountingenvironment,thesubjectmatrix,debitandcredit,thebalancesheet,andrelatedanalysisofthefinancialstatementsareallrequiredtocalculatetotalsmanually,makingthefinancialstaffworkload,butalsoeasilyleadtothecalculationofdataerror.Inthecomputerizedaccountingenvironment,simplyinputtheoriginaldatatransfermechanismorthroughanexternalsystemcredentialsandfinancialsoftwareinthecomputerundertheguidanceofaccountingentriesbytheauditcertificate,modify,confirmcompleteprintoutautomaticallybyacomputer,subjectssummary,loanbalanceworkdoneautomaticallybycomputer,atthesametimeitcangenerateaccountingreportsasrequired,whichgreatlyreducestheworkloadforfinancestaff,butalsoavoidsuchworkincomputingthetotalerror.Accountingmanual,thedatarecordmainlyrelyonstaffstomakemanualrecords,itincreasesthepossibilityofrecordingerrors,andthesametypeofdatarecordedmayberepeatedseveraltimes.Ifdatesarestorageisbypaper,itwilltakeupalotofspace,needformakefireprotection,waterproof,moisture-proof,anti-theftandsoon.Inthecomputerizedaccountingenvironment,datastoragemediaiscomputer,namelymagneticmedia.Magneticmediadatastoredbysavingspace,butalsotomakedataaccesseasy,whilethroughthedatacopy,transferandothermethodstoavoidduplicaterecordsmanuallyrecordthephenomenon.Thepreservationofmagneticmediainadditiontopaperatsomeoftheworkneededtosave,butalsoforanti-virus,anti-magnetic,isnecessary.Sincetheexistenceofthephysicalvulnerabilityofthedisk,thediskneedstobebackedupwork.Asweallknow,traditionalaccountingfileisaccountingdocuments,accountbooksandaccountingstatementsandotheraccounting-specifíematerial,itistorecordandreflecttheimportanthistoricalandeconomicevidenceofthebusiness.Thesehistoricaldataandevidencewithastrictbalance,timing,andseriousness,notfreetotamperwith.Intheenterpriseinformationconstructionprocess,theexpansionofthescopeoffinancialsecurityandmanagementrequirementsincrease,anurgentneedtochangetheaccountingfilemanagementtoolsandmanagementperformanceimprovement.Constructionofelectronicfinancialrecords,financialrecordstoachievenetworkmanagement,improveenterprisefinancialrecordsmanagementistheinevitablechoice.Theimplementationofcomputerizedaccountingenterprisesatalllevelsafteranumberattachedtothecomputerbecauseofitsmagneticmediadataanddocuments,allthedailyworkoffinancialofficersandaccountingdatacalendaryearaccesstoallthecomputertocomplete,followedaccountingrecordstogivealotofnewfeatures.Thispractice,accordingtotheworksummarizedAccountingfilehasthefollowingnotablefeatures.First,comparedtothetraditionalfinancialrecords,computerizedaccountingrecordsstorageareasandareasofexpansion.Second,thetraditionalaccountingfileswithintuitivevisualization,andstoredinthemagneticmediaontheaccountingrecordsmustbeinaparticularcomputerhardwareandsoftwaresystemenvironmentbeforeuse.Accountingrecordsofthecallsthatneedacertainhardwareandsoftwareenvironment.Third,computerizedaccountingrecordsofthecarrierisnotonlytheoutputbyprintingthepaperinthetraditionalsense,moreimportantisthemagneticmediaorCD.Custodyofthecomputerizedaccountingrecordsaccountinginformationnotonlyinformationcarriers,asthepaperandmoreimportantly,magneticmediaorCD.Fourth,theelectronicfinancialrecordstofacilitatethecalculation,analysis,fastaccesstothedesiredresult.Iftheelectronicfinancialrecordsonline,throughtheexchangeofcomputeroperationsandnetworks,notonlymeetstheconditionsofdailyqueries,statisticalanalysis,productiondatareport,theneedtocarryoutdataexchange,tofilesharingofinformationresources,paperlessandconvenientaccesstothepurposeofsavingtheofficecostsandavoidreadingtheoriginalfileduetofrequentwearandtearbroughtabout,isalsobeneficialtoprofessionalmanagement,easyintegrationofaunifiedfileresources,greatlyimprovetheef