高校的财务档案管理工作作为高校综合管理的一个组成部分,高职院校应根据《会计法》、《会计档案管理办法》等相关制度要求,切实落实会计档案的管理工作。会计档案是记录和反映所有经济行为的原始记录,其内含信息有一定的系统性、连续性和规律性。通过会计档案,不仅可以了解校内外每一项经济业务的来龙去脉,检查其中有无弄虚作假、违法犯纪等行为,更可以为高职院校的未来发展提供会计预测、决策、控 As an integral part of the integrated management of colleges and universities, higher vocational colleges should earnestly implement the management of accounting records in accordance with the requirements of relevant systems such as the Accounting Law and the Accounting File Management Measures. Accounting records are the original records that record and reflect all economic activities. The information contained in them is systematic, continuous and regular. Through the accounting files, not only can understand the ins and outs of each economic business both inside and outside the school, check whether there is fraud, illegal acts, etc., but also for the future development of higher vocational colleges to provide accounting forecasts, decision-making, control