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计算机在会计领域的普及和应用,使得地铁公司的会计核算系统已经被计算机所取代,会计电算化已成为会计核算工作的主要手段。为适应会计工作规范化、现代化的客观要求,电算化会计产生的电子档案与传统形式的会计档案,既相互配合,又密切联系,这种全新的电算化会计档案管理已成为地铁公司会计工作发展的一个新的研究课题。
The popularization and application of computers in the field of accounting make the accounting system of the MTRC replaced by computers. Accounting computerization has become the main means of accounting work. In order to meet the standardization of accounting work and the objective requirements of modernization, the electronic files generated by computerized accounting and the traditional forms of accounting files are both in coordination and in close contact with each other. This new computerized accounting file management has become an important part of the accounting work of the Corporation Development of a new research topic.