Research On Enterprise Electronic Accounting File Management Based On Document Continuum Theory

The development of information technology has made the application of electronic accounting files more extensive,and the development of paper vouchers to electronic vouchers is a general trend.In recent years,the Ministry of Finance,the National Archives Administration and other relevant departments have issued relevant norms and guidelines,providing a good application environment for electronic archives management.At the end of 2020,the policy of fully realizing the electronic value-added tax invoice has greatly promoted the development of electronic accounting files.Research on enterprise electronic accounting file management is conducive to the efficient management of electronic accounting files and the realization of file value for enterprises;for the country,it is conducive to optimizing the business environment.Therefore,it is particularly important to promote the further institutionalization,standardization and ordering of enterprise electronic accounting file management activities.Firstly,this paper introduces the contents,characteristics and functions of electronic accounting files and the theoretical model and characteristics of document continuum.Secondly,through the study of the document continuum theory model,based on the principle of scheme design and the guarantee of organization,technology,system and management,the four-dimension(create dimension,capture dimension,organize dimension,pluralize dimension)overall solution framework of electronic accounting records management is constructed.And through the case A company electronic accounting file management status analysis,summed up the enterprise electronic accounting file management process of weak control environment,electronic technology is not mature,there are electronic security risks,file access and use difficulties and other management difficulties.Finally,the whole scheme is applied to the case A company,according to the expected effect analysis,the effectiveness of the electronic accounting records management scheme is proved.Hope to be able to other enterprises electronic accounting file management to play a reference role.