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21世纪是信息化时代,数字化已成为会计档案管理的发展方向。本文分析了会计电子档案的特征和保管原则,提出了会计电子档案的保管措施。
The 21st century is the era of information, digital has become the development direction of accounting records management. This paper analyzes the characteristics and safekeeping principles of accounting electronic files, and puts forward the custody measures of accounting electronic files.