高校会计档案管理存在的问题及对策研究  

Problems Existing in the College Accounting Archives Management Work of Analysis and Countermeasures Research

作　　者：刘刚[1] 封頔 LIU Gang FENG Di(Mudanjiang Medical University,Mudanjiang 157011,China)

机构地区：[1]牡丹江医学院,黑龙江牡丹江157011

出　　处：《物流工程与管理》2017年第5期213-214,共2页Logistics Engineering and Management

摘　　要：高校会计档案是记录高校财务工作的重要凭证,高校会计档案管理工作是高校财务管理工作的重要组成部分,也是最后一环。在工作中往往没有得到高度重视,忽略了其在高校财务管理中的重要作用,高校财务管理工作没能达到好的效果。文中梳理了高校会计档案的定义,分析了存在的问题并提出了解决问题的对策。Is accounting files and records a unit financial work of important data and evidence,in the accounting work,accounting file management is an important part of the accounting work of colleges and universities. Accounting archives management work,however,as the last link in the process of financial management in colleges and universities,often overlooked,and become a vulnerability of the financial management work in colleges and universities,the serious influence the quality and effect of the university financial management work. Colleges and universities are analyzed in this paper some problems existing in the management of accounting files,and puts forward some simple solutions,the purpose is to improve and standardize the management of accounting files in colleges and universities.

关 键 词：高校会计档案管理 问题 对策 

分 类 号：G472[文化科学—教育学]