一、影响高校会计档案利用的因素(一)高校会计档案的收集是否完整齐全。如果说档案利用是档案工作的目的,那么档案的收集必然是这一切工作的基础,因为脱离了档案资料的完整齐全,档案的有效利用无疑是一句空话。会计档案亦是如此。通常,高校会计档案的收集工作由具体负责财务的 First, the impact of college accounting file utilization factors (a) of college accounting files collection is complete and complete. If the use of the file is the purpose of the file, then the collection of the file must be the basis of all this work. It is undoubtedly an empty talk because it is completely separated from the file data and the efficient use of the file. The same is true of accounting records. Generally, the collection of college accounting files is specifically for financial purposes