信息化背景下高职院校财务档案管理工作探究

Research on Financial Archives Management in Higher Vocational Colleges under the Background of Information

高职院校财务档案是高职院校财务管理的重要凭证,是在高职院校会计核算等过程中形成的。财务档案管理是高职院校财务流程的最终环节。高职院校财务管理工作,要采用信息化手段,要健全财务档案管理的各项规章制度,提高财务档案管理人员综合素质,严格高职院校财务档案期满的销毁制度,加快高职院校财务档案管理科学化、系统化、现代化建设。

Financial archives of higher vocational colleges are the important evidence of financial management in higher vocational colleges~ which are formed in the process of accounting. Financial archives management is the final link of financial process in higher vocational colleges. The work of financial management in higher vocational colleges should adopt information means, perfect the rules and regulations of financial archives management, improve the comprehensive qualities of financial archives management personnel, be strict with the destruction system of the expiry of financial archives, and speed up the scientific, systematic and modern construction of financial archives management in higher vocational colleges.