会计档案管理创新研究

研究了会计档案管理中存在的问题,提出了解决这些问题的办法,指出纸质会计档案和数字会计档案是会计档案的两种不同表现形式,其实质是会计信息在不同载体上的体现,二者并存于会计工作中,缺一不可,加强对二者的科学管理,可以有效挖掘会计档案信息,对促进经济管理和更好地开展会计工作有重要作用。

Research on the Innovation of Accounting Archives Management

This paper studies the problems existing in the accounting archives management,puts forward some solutions for solving these problems,and points out that the paper accounting archives and digital accounting archives are two different forms of accounting archives,the essence of which is the embodiment of the accounting information in different carrier,both are in the accounting work and both are indispensable,and strengthening the scientific management of the two can effectively mine accounting archives information and possess important functions in promoting the economic management and carrying better out the accounting work.