大数据背景下高校会计档案财务共享模式探索  

On the mode of financial sharing of accounting archives in colleges and universities under the background of big data

作　　者：邵海丽[1] SHAO Hai-li(Archives Center,Medical College of Qinghai University,Xining 810001,China)

机构地区：[1]青海大学医学院综合档案室,青海西宁810001

出　　处：《青海师范大学学报（自然科学版）》2020年第4期89-94,共6页Journal of Qinghai Normal University(Natural Science Edition)

摘　　要：在我国经济持续发展的影响下,高校规模得到了持续扩大,各项财务经费的数量和数据量都随之增加,若要取得更好的发展,就必须立足于现阶段“大数据”时代的背景,推动财务共享模式的构建.会计档案管理是财务管理中非常重要的环节,但如何才能够展现会计档案的作用推动财务共享模式建设成为了关键.本文在明确的“大数据”背景以及财务共享服务模式的层面上,针对性地探讨了高校会计档案财务共享模式的必要性、发展契机,并就其共享模式提出了构建理念、主体架构以及会计档案模式创新,为高校会计档案财务共享模式的建设提供借鉴.Under the influence of China's sustained economic development,the scale of colleges and u niversities has been continuously expanded,and the amount of financial funds and data has increased accordingly.To achieve better development,it is necessary to promote the construction of Financial Sharing Mode Based on the background of the current“big data”era.Accounting file management is a very important part of financial management,which is responsible for the collection,collation and exploration of finan-cial information.It has a positive significance to help the construction of financial sharing mode,but how to show the role of accounting files to promote the construction of financial sharing mode has become the key.Based on the clear background of“big data”and the level of financial sharing service mode,this paper discusses the necessity and development opportunity of college accounting archives,and puts forward the construction concept,main body structure and innovation of accounting archives mode for college accounting archives management financial sharing mode,so as to provide reference for the construction of college accounting archives financial sharing mode.

关 键 词：大数据 会计档案 财务共享 

分 类 号：G278.6[文化科学—档案学]