| 对电子会计档案管理的建议 |
| |
| 引用本文： | 侯爱华.对电子会计档案管理的建议[J].安阳师范学院学报,2001(3):88-89. |
| |
| 作者姓名： | 侯爱华 |
| |
| 作者单位： | 安阳师范学院,物理系,河南,安阳,455000 |
| |
| 摘 要： | 目前的会计档案管理法规中规定会计档案应以纸质档案为主，对电子会计档案没有提出明确的、强制性要求．为此，应当尽快制定电子会计档案管理办法，将电子会计资料纳入档案管理，实现会计档案由传统的纸质档案为主向电子会计档案与纸质会计档案并重转轨。
|
| 关 键 词： | 电子会计资料 会计档案 纸质会计档案 |
| 修稿时间： | 2001年1月9日 |
Suggestions on the Management of Electron Accounting Files |
| |
| HOU Ai-hua.Suggestions on the Management of Electron Accounting Files[J].Journal of Aayang Teachers College,2001(3):88-89. |
| |
| Authors: | HOU Ai-hua |
| |
| Abstract: | The present principles of managing accounting files are that the accounting files should mainly keep paper files. Now , to the electron accounting files, no definite demands are put forward. So the methods of managing the electron accounting files should be worked out as soon as possible. And the electron accounting data should be entered in the file management . The combination of the traditional paper files with the present electron accounting files should be carried on at the same time. |
| |
| Keywords: | electron accounting data accounting files the accounting files in paper |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
