随着工会财会电算化的推广应用,工会会计信息系统发生了质的变革,同时也产生了与传统纸质会计档案完全不同的全新的会计档案,即数字化会计档案,它与传统纸质会计档案相比,有其自身的形成特点和管理要求。数字化会计档案指通过计算机存储会计数据和计算机打印的书面会计数据。会计数据是指记账凭证、会计账簿、会计报表等,以及会计软件系统开发运行中编制的各种文档程序和其他会计资料。数字化会计档案 With the popularization and application of computerization of trade unions, there has been a qualitative change in the trade union accounting information system. At the same time, a completely new accounting file, a digitized accounting file completely different from the traditional paper accounting archives, has been produced. This is in line with traditional paper accounting Compared with the file, it has its own formation characteristics and management requirements. Digital accounting files refer to the accounting data and computer-printed written accounting data stored by the computer. Accounting data refers to the accounting vouchers, accounting books, accounting statements, and accounting software system development and operation of the preparation of a variety of document procedures and other accounting information. Digital accounting files