This paper analyzes the causations of several types of accounting archives distortion and discusses relevant countermeasures.

In allusion to the phenomenon that some accounting archives destroyed out of time and there are great amount of overdue archives,this paper puts forward relevant causations,analyzes its damage and relevant prevention measures to ensure the destroying of overdue accounting archives.

The accounting archive is not just a static and isolate specialized evidence or historical record.

Compared with the traditional paper quality accounting file that is done by hand,accounting file under the electronic data processing condition has such characteristics as the form diversification,easy to revise,etc.

The truth of accounting file is of great significance in analyzing our economic operation situation, making financial and economic policy, and safeguarding nation, community and people s interests.

In colleges and universities,with the application of computerized accountancy in accountancy system,there are lots of computerized accounting files.

The present principles of managing accounting files are that the accounting files should mainly keep paper files.

This paper has analyzed the characters of accountant archives computerization,so as to realize the importance of accountant archives management,discussed existing problems in computerization of archives management and put forward the author s view and understanding of the problem.