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为进一步规范会计档案管理,提升会计档案管理水平,财政部、国家档案局对过去《会计档案管理办法》实施了进一步修订,以第79号令发布了最新《会计档案管理办法》,于2016年1月1日开始实施。新的《会计档案管理办法》针对会计档案的范围、管理、移交以及销毁等各个方面都对电子会计档案实施了新的规定。本文结合笔者实际工作研究,对新时期电子会计档案管理的有效途径进行了探讨。
In order to further standardize the management of accounting records and enhance the management of accounting records, the Ministry of Finance and the State Archives Bureau further revised the Measures for the Management of Accounting Files and issued the latest Administrative Measures on Accounting Files with Order No. 79 January 1 implementation. The new “Accounting File Management Measures” has introduced new regulations on electronic accounting records in all aspects of the scope, management, transfer and destruction of accounting files. In this paper, the author of the actual work of research, the electronic management of the new era of file management methods are discussed.