电子会计档案管理的难点及对策研究

Research on Difficulties and Countermeasures of Electronic Accounting Archives Management

对电子会计档案的法律地位和管理,新《会计档案管理办法》给予了肯定并提出了明确的要求,这为现实工作指明了方向。本文在探讨电子会计档案管理特征的基础上,分析目前电子会计档案管理中的主要困难,并提出了相应的对策:建立健全电子会计档案管理制度和标准;强化电子会计档案的全程管理和前端控制,确保收集齐全;加强电子会计档案风险评估,建立安全机制;加强技术培训,使会计档案人员能跟上管理要求。

The new“Measures for the Management of Accounting Archives”affirms the legal role of electronic accounting archives,and puts forward clear requirements for the management of electronic accounting archives,which gives direction to the actual work.On the basis of discussing the characteristics of electronic accounting archives management,this paper analyzes the main difficulties in the current management of electronic accounting archives,and puts forward corresponding countermeasures:establishing and improving the management system and standards of electronic accounting archives;strengthening the whole-process management and front-end control of electronic accounting archives to ensure complete collection;strengthening the risk assessment of accounting archives and establishing a security mechanism;improving the training to make accounting archivists follow up the requirement of management.