高校会计档案强化管理路径探讨  

Discussion on the Path of Strengthening the Management of Accounting Archives in Colleges and Universities

作　　者：张霞[1] ZHANG Xia(Northwest University for Nationalities,Lanzhou 730030,China)

机构地区：[1]西北民族大学

出　　处：《中小企业管理与科技》2019年第14期20-21,共2页Management & Technology of SME

摘　　要：会计档案是国家全部档案的重要组成部分,也是各单位的重要档案之一。它反映了一个单位、部门、地区的经济活动状况,为制定国民经济计划、预测经济前景、搞好国民经济的综合平衡提供重要的资料,也是进行会计监督、财务分析和确定经济决策的可靠依据。论文通过研究会计档案的价值、当前管理存在问题等,从而得出搞好会计档案工作是加强经济管理的基础工作之一,对于保证经济体制的改革、提高经济效果、促进社会主义现代化建设具有重要的作用。Accounting archives is an important part of all national archives and one of the important archives of each unit. It reflects the economic activity status of a unit, department and region, and provides important information for making national economic plans, predicting economic prospects and improving the comprehensive balance of national economy. It is also a reliable basis for accounting supervision, financial analysis and determining economic decisions. Through the study of the value of accounting archives, current management problems, and so on, so as to conclude that doing well accounting archives work is one of the basic work to strengthen economic management. It plays an important role in ensuring the reform of the economic system, improving the economic effect and promoting the socialist modernization.

关 键 词：高校 会计档案 档案管理体系 档案工作制度 

分 类 号：F230[经济管理—会计学]