谈高校财务档案管理

On College Financial Archives Management

高校财务档案是指高等学校在日常经济管理中产生的财务资料凭证,一般包含财务凭证、财务账簿、财务报表及其他原始凭证。它能够真实、连续、系统地反应学校在一定时期内发生经济业务的状况,在高校发展过程中为管理者决策提供重要依据。因此,高校财务档案是否能够真实、完整、准确,直接影响到高校财务管理的质量,将高校财务档案管理实现标准化、规范化、制度化,具有重要的现实意义。

The financial archives of colleges and universities refers to the financial data documents produced in the daily economic management of colleges and universities, generally including financial documents, financial books, financial statements and other original documents. It can truly, continuously and systematically reflect the economic and business situation of the university in a certain period, and provide important basis for managers’ decision-making in the development process of the university. Therefore, whether the financial archives of colleges and universities can be true, complete and accurate has a direct impact on the quality of financial management in colleges and universities, and the standardization, normalization and institutionalization of the financial archives management of colleges and universities, is of great practical significance.