新《会计档案管理办法》下对电子会计档案管理的思考

Thought on the Management of Electronic Accounting File Under the New "Accounting File Management Method"

电子会计档案是会计档案的重要组成部分,2016年1月1日起正式实施的新《会计档案管理办法》把电子会计档案列入会计档案范畴并对其建立至销毁一系列程序进行了明确的制度规定。由此文章以新《会计档案管理办法》为依据,对目前单位电子会计档案工作中存在的问题进行思考,并针对这些问题提出相应的解决措施。

Electronic accounting file is an important part of the accounting file. Since January 1, 2016, electronic accounting files have been put into the category of accounting archives in the new ＂Accounting File Management Methods＂ , which clearly provides a series of procedures from the establishment of electronic accounting files to the destruction. Based on the new ＂Accounting File Management Method＂, the article ponders over the problems existing in the work of unit electronic accounting files and puts forward corresponding solutions to these problems.