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高校的会计工作在学校的正常运行中起到了至关重要的作用,而高校会计档案是高校各种经济活动的有效记录,是高校财务工作的重要载体,因此管理好高校会计档案,对高校的发展有着重要的意义。然而,在高校会计档案管理存在着一些问题,比如说会计档案管理制度不健全、会计档案归档资料不完整、会计档案保管不规范和会计档案鉴定与销毁工作滞后等,因此,要想方设法提高高校会计管理工作水平,首先要建立和完善会计档案管理机制,其次要加强财务部门人员培训,提高会计档案质量,最后要加强会计电算化档案管理,增加硬件投入。
Accounting work in colleges and universities plays a crucial role in the normal operation of colleges and universities. However, college accounting records are effective records of various economic activities in colleges and universities and an important carrier of financial work in colleges and universities. Therefore, Development has an important meaning. However, there are some problems in the management of accounting records in colleges and universities. For example, the accounting records management system is not perfect, the archives of accounting records are incomplete, the accounting records are not standardized and the appraisal and destruction of accounting records lags behind. Therefore, Management work level, we must first establish and improve accounting file management mechanism, followed by strengthening the training of financial sector personnel to improve the quality of accounting files, and finally to strengthen the accounting computerized file management, increase hardware investment.