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新的时期给事业单位会计档案管理带来了新的技术、方法与概念的冲击。特别是实行会计电算化以来,传统的手工记帐和财务分析被电算化会计系统所替代,事业单位会计档案的内容和载体等都发生了很大变化,给事业单位会计档案实体管理和信息开发带来了新的机遇与挑战。在机遇与挑战并存的环境下,事业单位会计档案管理部门应加强自身建设,逐步完善事业单位会计档案管理方法,对事业单位会计档案进行规范化、标准化、现代化管理,为经济建设和社会发展
The new period brought new shocks to technology, methods and concepts of accounting archives management in public institutions. Especially since the implementation of accounting computerization, the traditional manual accounting and financial analysis is replaced by the computerized accounting system, the contents of the accounting unit and the carrier and so have undergone great changes to the institutional entity accounting and file management and Information development has brought new opportunities and challenges. Under the circumstance of both opportunities and challenges, the department of accounting archives management of institutions should strengthen its own construction and gradually improve the management methods of accounting archives of public institutions so as to standardize, standardize and modernize the management of accounting archives of public institutions so as to promote economic construction and social development