Abstract: With the development of information technology, the contradiction between paper-based and electronic accounting archives becomes more and more obvious. Based on the characteristics of electronic accounting archives, this paper analyzes the difficulties in the management of electronic accounting archives, and puts forward that by changing management consciousness, perfecting management methods and quality standards, setting up electronic accounting archives management information system, carrying out long-term preservation research and building professional management team, are proposed to realize the transformation breakthrough of electronic accounting archives management.