24. The computer executable program according to claim 14 , wherein the index object has the form of index paper with the tab part, when displayed on a display device in said display step, and, using a pointing device to serve as an input device, a part except for the tab part of the index object, displayed on the display device, is dragged and then dropped in the outside of the virtual combination object displayed on the display device, whereby said virtual combination editing step deletes the dragged and dropped index object.
14. A computer executable program stored on a computer-readable storage medium and configured to make a computer manage electronically recorded document files, the program comprising instructions for performing the steps of: a step for inputting information by an operator; a step for editing a virtual combination object based on the information inputted in said input step, the virtual combination object denoting an object that has a first data region and virtually combining document files, wherein the first data region includes information for managing the document files to be virtually combined, including an order relation between the document files, and a setting position of the index object to be set immediately before or immediately after the virtually combined document file, or immediately before or immediately after a page constituting the document file; a step for editing an index object based on the information inputted in said input step, the index object denoting an object that has a second data region and manages at least one or more document files included in the document files virtually combined by the virtual combination object or one or more pages constituting the document file, a s a subgroup in the virtual combination object, wherein the second data region includes information on setting for processing the subgroup and a parameter according to the process setting; and a step for managing and processing the document files based on the information recorded in the virtual combination object and the index object.