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为进一步的提高会计档案收集归档的管理水平,规范会计档案的管理。财政部发布《会计档案管理办法》于2016年1月1日开始实施,此办法针对会计档案的范围、收集归档、移交以及销毁等有关会计的档案的各个方面都做了新的规定,本文主要针对电子会计档案的收集归档管理现状与措施进一步的研究与论述。基于信息化与全球化经济的发展,企事业单位的会电子计档案收集归档管理也在随之不断地发展。传统的手工账已
In order to further improve the management of accounting archives collection and archiving, standardize the management of accounting files. The Ministry of Finance released the Measures for the Administration of Accounting Archives, which came into effect on January 1, 2016. The new regulation has been formulated in all aspects of the accounting related archives such as the scope of accounting files, collection, filing, transfer and destruction of documents. For the collection and archiving of electronic accounting files management status and measures for further research and discussion. Based on the development of informatization and globalization economy, the collection and archiving of electronic records of enterprises and institutions will also continue to evolve. Traditional manual account has been