高校会计档案电子化发展问题研究

Research on the electronic development of accounting files in colleges and universities

在新时代下有效地推进高校会计档案电子化,不仅能够提升档案管理的效率,在一定程度上节约管理的成本,而且对于跟上时代的发展都具有十分重要的意义。文章根据当前国内高校会计档案管理的工作实际,在分析了会计档案电子化内涵的基础上,并且着重研究了会计档案电子化实施的必要性以及可行性,明确地指出了我国高校档案电子化的道路上所面临的困境,并且针对性地提出了相应的解决对策。

In the new era, promoting the electronic accounting archives effectively in colleges and universities not only improve the efficiency of archives management, but also save the cost of management to a certain extent. It is of very important significance to keep up with the development of accounting archives. In this paper, based on the current domestic accounting archives management of colleges and universities and the analysis of the connotation of the computerized accounting files, I focused on the implementation of the necessity and feasibility of computerized accounting files, explicitly pointed out that electronic archives in colleges and universities are facing predicament, and put forward the corresponding countermeasures.