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高校电算化会计档案是指高校财务人员以磁性介质或光盘存储在计算机中的会计数据和计算机打印出来的书面形式的会计数据。它是记录和反映单位财务状况的重要材料和证据,是进行会计监督、分析、决策和制定计划不可缺少的依据和条件。
College computerized accounting files refers to the financial staff of colleges and universities to the magnetic media or CD-ROM stored in the computer accounting data and computer print out the written form of accounting data. It is an important material and evidence for recording and reflecting the financial status of the unit and is an indispensable basis and condition for carrying out accounting supervision, analysis, decision-making and planning.