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中职学校会计档案是指各学校在进行会计核算过程中接收或形成的,记录和反映学校经济业务事项的、具有保存价值的文字、数据、图表等各种形式的会计资料,是重要的史料和证据,是对学校业务进行分析、计划、决策、监督的重要依据。随着中职学校的会计电算化的发展及会计信息化的逐步推进,只有通过运用现代信息技术对会计档案信息资源进行科学收集、整理、保管和利用,使会计档案信息化以方便查阅。为加快推进中职学校职业教育现代化的步伐,会计档案信息化管理将成为中职学校发展的必然要求。
Accounting files of secondary vocational schools refer to all kinds of accounting data of various forms such as preserved words, figures and charts, which are received or formed by schools during the course of accounting. They record and reflect the school’s economic business matters and are important historical materials And evidence is an important basis for the school business analysis, planning, decision-making, supervision. With the development of accounting computerization in secondary vocational schools and the gradual advancement of accounting informationization, only through the use of modern information technology to scientifically collect, collate, keep and use the accounting archives information resources, the accounting files can be conveniently accessed through informatization. In order to speed up the pace of vocational education modernization in secondary vocational schools, the management of accounting archives information will become the inevitable requirement for the development of secondary vocational schools.