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2015年财政部和国家档案局重新修订了《会计档案管理办法》,并于2016年1月1日起正式施行。文章以当前高等学校会计档案在管理和利用中存在的问题,并结合高等学校会计档案管理的实际情况,提出规范和加强会计档案管理的建议和对策,从而使高校的会计档案管理工作既具有管理性又具有服务性。
In 2015, the Ministry of Finance and the State Archives revisited the Accounting File Management Measures and came into effect on January 1, 2016. Based on the existing problems in the management and use of accounting files in colleges and universities, combined with the actual situation of accounting records management in colleges and universities, this paper puts forward suggestions and countermeasures to standardize and strengthen the management of accounting files, so that the management of accounting records in colleges and universities not only has management Sex and service.