Accounting archive electronization management is not only an important part of the whole accounting archive,but also the accumulated important resources in the process of development of the whole enterprise,which could fully reflect the development of the entire organization in the past and provide historical basis for the management of the enterprise related accounting forecasts and related decisions in the future.There is no doubt about the importance of accounting archive electronization in the modern enterprise accounting management,but its work has not received considerable attention.The accounting archive electronization was not undertaken smoothly,and the reason is that the process accounting archive electronization was affected by various factors,including the positive factors and negative factors.How to determine the relevant environment,while avoiding disadvantages,to achieve scientific and rational development and utilization of accounting archive electronization,it may be able to create development and progress for enterprise.In this paper,the starting point is the computerization of accounting files of power grid enterprises in China.This paper expounds the necessity and feasibility of the application of electronic accounting files in Fujian Electric Power Company of State Grid by using theoretical analysis.Analyses how electronic accounting participate in the whole value operation of enterprise’s assets flow,business flow and capital flow,and puts forward new ideas and new ways for deepening the application of electronic,in order to further promote and expand the electronic work of accounting archives.From the perspective of social and economic operation,this paper envisages how to rationalize and standardize the healthy development of accounting archives electronization in China,and how to play the role of accounting archives electronization in promoting the development of modern economy in a real sense. |