双元价值观视域下会计档案的价值审视与实现路径研究  

On the Value Review and Realization Path of Accounting Archives Under the Perspective of Dualistic Values

作　　者：王洁 WANG Jie(Dalian Institute of Measurement and Control Technology,Dalian,Liaoning 116013)

机构地区：[1]大连测控技术研究所,辽宁大连116013

出　　处：《档案学刊》2025年第2期12-23,共12页Academic Journal of Archives

摘　　要：随着现代社会经济活动范围的不断拓展,各单位产生的会计档案数量越来越庞大。正确认识会计档案的价值对于企业发展意义重大。据此,文章选取会计档案作为基本研究对象,基于双元价值观的视域,审视会计档案的价值,并就会计档案双元价值的实现路径提出相应策略:完善相关法律推动会计档案价值的发挥、借鉴知识管理体系构建会计档案双元价值链、结合“椭圆现象”优化会计档案管理体系,以期为实务工作提供帮助。With the continuous expansion of the scope of economic activities in modern society,the number of accounting archives generated by various units is becoming increasingly large.A correct understanding of the value of accounting archives is of great significance for the development of enterprises.Based on this,the article selects accounting archives as the basic research object,examines the value of accounting archives from the perspective of archival dualistic values,and proposes corresponding strategies for realizing the dualistic value of accounting archives:improving relevant laws to promote the value of accounting archives,drawing on knowledge management systems to construct a dualistic value chain of accounting archives,and optimizing the accounting archives management system based on the"elliptical phenomenon",in order to provide assistance for practical work.

关 键 词：双元价值观 会计档案 价值实现 

分 类 号：G270[文化科学—档案学]