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一、高校会计档案的地位和作用高校会计档案是学校和二级独立核算单位在会计工作中形成的,具有保存价值的会计凭证、会计账簿、财务会计报告等会计核算专业材料,它是记录和反映学校财务收支状况及其结果、基本建设、教学管理和发展历程等的重要史料和证据。学校会计档案可以为制订学校发展计划,完善各院系教学管理作出重大决策提供原始的数据和可比性资料。同时,学校会计档案以大量的原始数据,为财务
First, the status and role of college accounting files University accounting files are secondary schools and secondary accounting units formed in the accounting work, with the preservation of the value of accounting documents, accounting books, financial accounting reports and other accounting professional materials, it is the record and Reflect the school’s financial revenue and expenditure and its results, capital construction, teaching management and development history of important historical materials and evidence. School accounting files can provide original data and comparable information for formulating school development plans and improving major departments’ teaching management to make major decisions. At the same time, school accounting files with a large amount of raw data for the financial