| 加强高校电算化会计档案管理 |
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| 引用本文： | 郭红.加强高校电算化会计档案管理[J].南阳师范学院学报,2007,6(10):91-92. |
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| 作者姓名： | 郭红 |
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| 作者单位： | 南阳师范学院,五年制中心,河南,南阳,473061 |
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| 摘 要： | 随着高校会计系统实行会计电算化后,随之产生了大量的电算化会计档案,改变了传统的会计档案物质载体,使会计所提供的档案信息以全新的面目出现,会计档案的内涵和外延都发生了深刻变化。如何做好电算化会计档案的收集、整理等工作,如何对其资源进行充分利用,这就需要高校切实加强电算化会计档案管理,这样才能促进电算化会计档案管理基础的规范性,更好地为高校教育改革和发展服务。
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| 关 键 词： | 电算化 会计档案 管理 措施 |
| 文章编号： | 1671-6132（2007）10-0091-02 |
| 收稿时间： | 2007-04-15 |
| 修稿时间： | 2007年4月15日 |
On Strengthening the Management of Computerized Accounting Files in Colleges and Universities |
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| GUO Hong.On Strengthening the Management of Computerized Accounting Files in Colleges and Universities[J].Journal of Nanyang Teachers College,2007,6(10):91-92. |
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| Authors: | GUO Hong |
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| Abstract: | In colleges and universities,with the application of computerized accountancy in accountancy system,there are lots of computerized accounting files.Itchanged thecarriers of traditional accounting files and made the file information appear with a new from and changed the connotation and denotation of file information.At the same time,how to do the job of collection and management well in the field of computerized accounting files.And how to make good use of the resourses are becoming the most serious challenges.Therefore,to deal with the problems,colleges and universities must strengthen the management of compaterized accounting files.Then it can promote the standardization of computerized accounting files and can better service the reform and development of colleges and universities. |
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| Keywords: | electronic processing accounting file management measures |
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