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高校会计档案面临利用率不足,服务能力单一等问题,严重制约了会计档案的使用价值,本文提出了通过加强会计档案编研以满足更高层次的目标需求,并论证了实施高校会计编研的必要性及具体编研工作中可能面临的问题和解决方法。
The accounting files of colleges and universities face the problems of insufficient utilization rate and single service capability, which seriously restrict the use value of the accounting files. This paper puts forward that through strengthening the compilation of accounting files in order to meet the higher level objectives and requirements, and demonstrating the implementation of college accounting research Necessity and specific problems in the compilation of research work and solutions.