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高校会计档案作为高校档案的基本构成部分,起到记录和反映高校财务收支操作的重要作用,具体包括会计核算和高校财务管理相关工作形成的财务账簿、收支凭证、会计报表等材料,关系着学校财务规划制定、经费开支控制等工作,是高校管理工作重要的参考资料。但就现阶段高校会计档案管理而言,仍存在一定的问题,限制了会计档案管理的规范性发展,笔者从高校会计档案管理常见问题入手,就其管理规范性强化措施发表几点看法,以供相关人员参考。
As an integral part of university archives, college accounting archives play an important role in recording and reflecting the operation of financial revenues and expenditures in colleges and universities, including financial books, receipts and disbursements, accounting statements and other materials formed by accounting and university financial management, School financial planning, expenditure control and other work, is an important reference for the management of colleges and universities. However, there still exist some problems in the management of college accounting records at this stage, which limits the normative development of accounting records management. The author starts from the common problems of university accounting records management and makes several comments on the strengthening measures of management norms For the relevant personnel for reference.