浅谈新形势下的高校会计档案管理工作

Accounting archives management work in colleges and universities under the new situation

高校的会计工作在学校的正常运行中起到了至关重要的作用,而高校会计档案是高校各种经济活动的有效记录,是高校财务工作的重要载体,因此管理好高校会计档案,对高校的发展有着重要的意义。然而,在高校会计档案管理存在着一些问题,比如说会计档案管理制度不健全、会计档案归档资料不完整、会计档案保管不规范和会计档案鉴定与销毁工作滞后等,因此,要想方设法提高高校会计管理工作水平,首先要建立和完善会计档案管理机制,其次要加强财务部门人员培训,提高会计档案质量,最后要加强会计电算化档案管理,增加硬件投入。

The normal operation of accounting work in school plays a very important role, and accounting files is an effective records in various economic activities in colleges and universities, is the important carrier of financial work in universities, so the management of accounting archives, has great significance to the development of colleges and universities. However, there exist some problems in the accounting archives management in colleges and universities, such as file management system is not perfect, accounting archive information is not complete, custody of accounting archives is not standard and accounting archives appraisal and destruction is behind, therefore, we must try various devices to improve the accounting management level, we must first establish and improve the accounting archives management mechanism, to strengthen the training of financial personnel, improve the quality of accounting archives, finally we must strengthen the computerized accounting records management, increase the hardware input.