摘要
随着社会经济的迅速发展和高校改革进程的加快,高校办学规模不断扩大,致使财务会计档案的数量日益增多,会计信息使用的主体也越来越多.这一系列变化对高校传统纸质会计档案管理工作产生了巨大的冲击.文章剖析了高校电子会计档案管理的现状,并针对其中存在的问题提出了相应的解决策略,旨在促进高校电子会计档案管理工作的顺利开展,增强电子会计档案管理的安全性、规范性、及时性.
With the rapid development of social economy and the acceleration of the reform process of colleges and universities,the scale of running colleges and universities is constantly expanding,resulting in an increasing number of financial accounting archives and more and more subjects using accounting information.The series of changes have a great impact on the management of traditional paper accounting archives in colleges and universities.This paper analyzes the current situation of electronic accounting archives management in colleges and universities,and puts forward corresponding solutions to solve the existing problems,aiming at promoting the smooth development of electronic accounting archives management in colleges and universities and enhancing the security,standardization and timeliness of electronic accounting archives management in colleges and universities.
作者
王一帆
毛爱军
WANG Yi-fan;MAO Ai-jun(Zhejiang Normal University)
出处
《当代会计》
2022年第17期10-12,共3页
Contemporary Accounting
基金
浙江省教育会计学会2022年度立项课题“高校电子会计档案管理问题研究”(项目编号:ZJKJ22011A)的研究成果。
关键词
高校
财务会计档案
电子会计档案管理
colleges and universities
financial accounting archives
electronic accounting archives management
