摘要
通过对会计档案相关历史的评述,探寻其发展历程渊源及其在发展过程中显现出的时代特征.研究结果表明,会计实践的发展必然推动档案学科的变化,档案学科的理论变迁必然导致会计档案管理的提高.
The paper examines the development history of accounting archives,explores its origin and characteristics of the times.The results indicate that accounting practices will definitely promote archival science development,and in turn,the theoretical development of archival science will give rise to accounting archives management improvement.
出处
《内蒙古师范大学学报（自然科学汉文版）》
CAS
北大核心
2017年第6期921-923,共3页
Journal of Inner Mongolia Normal University(Natural Science Edition)
关键词
档案
发展史
会计档案
archives
development history
accounting archives
