作者分析目前高校在会计档案管理方面普遍存在的问题,提出加强会计档案管理的建议和措施。提高对会计档案管理重要性的认识;建立和完善会计档案管理机制:明确归档范围,确定会计文件材料保管期限,建立完善会计档案鉴定销毁制度;建立健全会计档案管理监督机制。 The author analyzes the prevailing problems in the administration of accounting records in colleges and universities and puts forward suggestions and measures to strengthen the management of accounting records. Improve the understanding of the importance of accounting file management; establish and improve the accounting file management mechanism: a clear scope of the archive, to determine the accounting documents and materials storage period, the establishment of a sound system of accounting records destruction; establish and improve the management mechanism of accounting records management.