刍议中小企业会计“绿色档案”的构建

Discussion on the Construction of Accounting "Green Archives" inSmall and Medium-Sized Enterprises

实施中小企业会计“绿色档案”发展战略,即实施会计档案电子化管理。随着“互联网+”时代的到来,大数据时代中小企业会计档案管理的成功转型与会计“绿色档案”的开发和实施密不可分。构建符合自身框架结构、内容设计及归档查阅要求的办公软件,可以使财务部门和其他部门有效融合。一方面,其可以避免资源消耗、因借阅影响及时性、传统记账方式的局限性;另一方面,也节省了经济成本及人力资源。

The implementation of the development strategy of accounting"green archives"for small and medium-sized enterprises,namely the implementation of electronic management of accounting archives.With the advent of the"internet+"era,the successful transformation of accounting archives management of small and medium-sized enterprises in big data era is closely related to the development and implementation of accounting"green archives".Constructing the office software that meets its own requirements,including frame structure,content design,and archiving and review,can effectively integrate the finance department with other departments.On the one hand,it can avoid the consumption of resources,the impact of borrowing on timeliness,and the limitations of traditional clearing method.On the other hand,it also saves economic costs and human resources.