论文部分内容阅读
科研会计档案管理作为料研管理工作的组成部分,其重要性不言而喻。由于科研经济活动有其自身的特殊性:机密性、复杂性、不确定性、非重复性、创造性、探索性等特征,决定了科研会计工作的档案管理既有别于一般企业、行政单位及其他事业单位,有自己的特色,同时也有档案管理的共性,通过查阅,可以了解过去科研经济活动的发展进程与演变规律,使我们借鉴历史,规划未来。
As an integral part of material management research, the management of scientific research accounting records is self-evident. Due to the special nature of scientific research activities, the characteristics of confidentiality, complexity, uncertainty, non-repetitiveness, creativity and explorability determine that the file management of scientific research accounting differs from that of general enterprises and administrative units and Other public institutions have their own characteristics, but also the commonalities of archives management. Through inspection, we can understand the development process and evolution law of the economic activities of scientific research in the past, so that we can draw lessons from history and plan for the future.