高校财会档案管理问题及对策研究

发布时间：2018-03-09 10:58

本文选题：高校财会档案　切入点：财会凭证　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会的日益发展和变迁，人们对档案学的研究也在逐渐的深入。财务会计档案作为档案中的一个重要组成部分，，自然也成为人们所关注的对象和焦点。无论是在党政机关的工作中，还是在企事业单位的工作中都需要有财务会计档案的存在，它是记录和反映某一单位各项经济业务的重要历史凭证，是各单位的重要档案之一。本文对高校财会档案的涵义、种类、作用，以及高校财会档案管理特点与环节进行了具体的介绍，在实际调研的基础上，概括了高校财会档案管理的现状，并就发现的高校财会档案管理的诸多问题，如高校财会档案管理制度执行中存在的问题、高校财会档案保管过程出现的问题，提出了强化高校财会档案管理制度执行力度、提高高校财会档案管理人员的素质、加强高校财会档案信息公开程度以及确保高校财会档案的作用实现等优化措施。本文对高校财会档案管理进行的阐述，特别是对高校财会档案信息公开和作用实现方面进行的深入研究，希望能够在专门档案管理理论以及管理实践方面作一些新的尝试，并由此对高校财会档案管理具体工作的开展具有一些借鉴作用。
[Abstract]:With the development and change of society, the research on archival science is getting deeper and deeper. As an important part of archives, financial accounting archives, Naturally, it has also become the object and focus of people's attention. Both in the work of the Party and government organs and in the work of enterprises and institutions, there is a need for the existence of financial accounting files. It is an important historical document to record and reflect the economic business of a certain unit and one of the important archives of each unit. This paper introduces the meanings, types, functions, characteristics and links of financial and accounting archives management in colleges and universities. On the basis of actual investigation, it summarizes the present situation of financial and accounting archives management in colleges and universities. On the basis of the problems found in the management of financial and accounting archives in colleges and universities, such as the problems existing in the implementation of the financial and accounting archives management system in colleges and universities, and the problems in the process of keeping the financial and accounting archives in colleges and universities, the paper puts forward the strengthening of the implementation of the financial and accounting archives management system in colleges and universities. To improve the quality of financial and accounting archives management staff, to strengthen the degree of disclosure of financial and accounting archives information, and to ensure the realization of the role of financial and accounting archives in colleges and universities, and other optimization measures. This paper expounds the management of financial and accounting archives in colleges and universities, especially the in-depth research on the disclosure and realization of the functions of financial and accounting archives in colleges and universities, hoping to make some new attempts in the theory and practice of special archives management. Therefore, it can be used for reference in the concrete work of financial and accounting archives management in colleges and universities.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G647.24

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