政府会计制度下高校会计档案管理策略与趋向

Management Strategy and Trend of Accounting Archives in Colleges and Universities Under the Government Accounting System

对高校会计档案管理的现状及问题加以分析和阐述,同时,提出完善会计档案信息系统管理规程、优化会计凭证管理、强化会计档案管理功能、实现基于政府会计制度的一体化全方位管理,归纳总结高校会计档案管理应向无人报销、智能审核、提升会计档案本体价值等方向转变。

This paper analyzes and expounds the current situation and problems of accounting archives management in colleges and universities.At the same time,it proposes to perfect the management rules of accounting archives information system,optimize the management of accounting certificates,strengthen the management function of accounting archives,and realize the integrated all-round management based on the government accounting system.It is concluded that the management of accounting archives in colleges and universities should be changed to the direction of self-service reimbursement,intelligent audit and improving the value of accounting archives.