摘要
数字中国背景下,会计档案载体由以纸质媒介为主逐渐转变为以数据形态为主,因此会计档案管理数字化转型尤为重要。由于诸多不确定因素,高校会计档案数字化工作面临困境。对此,文章进行深入剖析并提出对策,以期激活要素潜能,实现价值最大化。
In the context of digital China,the carrier of accounting archives has gradually changed from paper to data. Therefore,the digital transformation of accounting archives management is particularly important. Due to many uncertain factors, the digitization of accounting archives in universities is facing difficulties. This paper makes an in-depth analysis and puts forward countermeasures in order to activate the potential of factors and realize the maximization of value.
出处
《兰台世界》
2022年第6期98-100,共3页
Lantai World
基金
江苏省社科应用研究精品工程财经发展专项“基于融合增效的省属公办高职院校绩效管理研究”(项目编号:21SCB-48)。
关键词
高校
会计档案
数字化
university
accounting archives
digitization
