加强会计档案管理的对策研究

Countermeasures to Strengthen the Management of Accounting Files

随着经济的发展和社会的进步,人们对会计档案管理更加重视,它在工作中发挥的作用也越来越大,对于它的管理要求也随之不断地提高,在会计业务中,档案的管理十分重要,是不可或缺的一部分。但如今它存在很多的问题,在完善加强档案管理方面,还有很多难题需要解决。比如提高单位领导对会计档案管理的重视,进行信息化管理系统的改造,按期销毁会计档案,健全会计档案管理基础设施建设,完善会计档案管理制度,改善专业人员素质等,需要采取多种方法来加强它的管理。

With the development of economy and the progress of the society, people pay more attention to the management of accounting files. As it becomes more and more important in work, the requirements of accounting files management are constantly promoting. Management of accounting files plays an integral role in accountancy service, but there still exists many problems. In terms of strengthening file managements, a lot of difficulties need to be solved. Nevertheless, there are several countermeasures to strengthen its management. For example, unit leaders must attach more importance to the management of accounting files; transform the accounting records information management system; complete destruction of accounting files on schedule; construct infrastructure of accounting files management; introduce institutional improvements in accounting file managements; improve professional quality of employees, etc.