会计档案单轨制管理:驱动要素、实践难点与应对策略  

Single-Track Management of Accounting Archives:Driving Factors,Practical Difficulties and Coping Strategies

作　　者：王兴广 加小双[1,2] WANG Xingguang;JIA Xiaoshuang(School of Information Resource Management,Renmin University of China,Beijing 100872;Archival Undertaking Development Research Center,Renmin University of China,Beiing 100872)

机构地区：[1]中国人民大学信息资源管理学院,北京100872 [2]中国人民大学档案事业发展研究中心,北京100872

出　　处：《档案学刊》2024年第5期23-32,38,共11页Academic Journal of Archives

基　　金：2023年度国家档案局科技计划项目“基于数字连续性的‘双域双轨’中方账会计档案管理流程与方法研究”(2023-R-017)研究成果。

摘　　要：会计档案单轨制管理是推动档案工作数字转型的先行实践,在一定程度上引领着数字时代档案信息化建设的发展方向,具有较强的研究意义和必要性。文章在厘清会计档案单轨制基本概念的基础上,从上层驱动、理论驱动、下层驱动三个维度对推进会计档案单轨制管理的关键要素进行分析。调研发现,我国会计档案单轨制面临的实践难点主要包括:部分业务环节缺少明确性政策规范、业务复杂导致文件多模态转换并存、系统林立对数据互操作性提出挑战、缺少既懂财务又懂档案的复合型人才。对此,建议细化会计档案管理相关法规政策、积极探索“混轨混套”管理模式、加快制定统一的技术标准和协议、全面提升档案工作人员专业技能。The single-track management of accounting archives is a pioneer practice in promoting the digital transformation of archives work.It leads the development direction of archives informatization construction in the all-electric era to a certain extent,and has strong research significance and necessity.On the basis of clarifying the basic concepts of the single-track system of accounting archives,the key elements in promoting the management of the single-track system of accounting archives are analyzed from the three dimensions of upper_level drive,theory-driven,and lower-level drive.The survey found that the practical difficulies faced by the single-track accounting archives system in China at this stage mainly include:the lack of clear policy specifications in some business links,the complexity of the business leading to the coexistence of multi-mo-dal conversion of records,the numerous systems that pose challenges to data interoperability,and the lack of compound talents who understand both finance and archives.In this regard,it is recommended to refine the laws and policies related to accounting archives management,actively explore the"mixed-track and mixed-set"management model,accelerate the formu lation of unified technical standards and protocols,and com-prehensively improve the professional skills of archives staff.

关 键 词：会计档案 会计档案管理 单轨制 混轨混套 

分 类 号：G275.9[文化科学—档案学]