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随着信息技术的迅猛发展,多数高校实行了会计电算化,利用计算机替代人工完成部分账务处理和信息分析过程。会计电算化环境下,财务管理的理念发生了质的变化,由传统的核算型模式向现代管理模式转化,把会计人员从繁重的手工算账、结账的工作中解放出来,有更多的精力从事会计分析、预测等财务管理工作,使会计信息从原先零星分散的数据转换为系统的综合信息,可随时为高校各项工作提供实时动态的全方位信息。下面,笔者着重阐述一下应如何做好高校会计电算化档案管理工作。
With the rapid development of information technology, most colleges and universities have implemented the computerization of accounting, using computers instead of manual completion of part of the accounting processing and information analysis process. In the environment of accounting computerization, the concept of financial management has undergone a qualitative change. From the traditional accounting mode to the modern management mode, accounting personnel are freed from heavy manual accounting and checkout work and have more energy Engaged in financial analysis such as accounting, forecasting and other financial management, the accounting information from the original sporadic scattered data into comprehensive information system, at any time for the university to provide real-time dynamic all-round information. The following, the author focuses on how to do a good job in college accounting computerized file management.