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高校财务档案既是记录和反映高校经济业务的重要史料和证据,又是高校档案的重要组成部分。高校的财务档案是否真实、齐全、准确、完整,将直接影响到高校财务档案管理的质量以及高等教育事业的健康发展。因此,做好高校财务档案工作,对高校发展建设具有非常重要的作用。一、高校财务档案的内容依据《会计档案管理办法》(1998年8月21日财会字〔1998〕32号)会计档案是指会计凭证、会计账簿和财
University financial records both record and reflect the economic operation of the important historical documents and evidence, but also an important part of college archives. The financial files of colleges and universities are true, complete, accurate and complete, will directly affect the quality of college financial records management and the healthy development of higher education. Therefore, to do a good job of college financial records, it plays a very important role in the development and construction of colleges and universities. First, the content of college financial records based on the “Accounting File Management Measures” (August 21, 1998 Accounting Association 〔1998〕 32) accounting files refers to the accounting vouchers, accounting books and financial