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《会计法》规定：“各单位对会计凭证、会计账簿、财务会计报告和其他会计资料应当建立档案，妥善保管。会计档案的保管期限和销毁办法，由国务院、财政部会同有关部门制定。”这规定了会计档案的建立、保管、销毁等准则，从而将会计档案管理问题纳入法制化轨道。如何规范与加强对会计档案管理工作的认识呢？ 相似文献
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档案鉴定是档案管理工作中非常重要的一环．它是优化馆藏、充分利用现有保管条件的重要措施。然而,长期以来,我国的档案鉴定工作一直是档案工作中的“弱势”环节。《中华人民共和国档案法》对档案鉴定工作的规定是：“鉴定档案保存价值的原则,保管期限的标准以及销毁档案的程序和办法, 相似文献
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国家财政部、档案局1998年联合颁发了《会计档案管理办法》,对各门类会计档案的保管期限及过期会计档案的鉴定销毁工作作了明确规定。但因为过期会计档案鉴定销毁工作政策性很强,一般企业对过期会计档案从未销毁。目前,保管在各单位的过期会计档案数量很大,为保管这批档案浪费了人力物 相似文献
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一、会计档案价值的鉴定(一) 鉴定工作的任务会计档案价值的鉴定,是指按照一定的原则、标准和方法,判定会计档案的价值,确定其保管期限,剔除失去保存价值的会计档案予以销毁的一项工作。它的具体任务是:确定什么样的会计档案应该保存,保存多长时间;确定什么样的会计档案不予保存,需要销毁。(二) 划分保管期限的标准划分会计档案的保管期限,是鉴定工作最重要的内容。会计档案保管期限的划分,原则上应按《会计档案管理办法》的三个附件的规定执行。附件1,《预算会计档案保 相似文献
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近两年,为了有效解决会计档案大量占用档案库房及保管难度大等问题,笔者所在的中原油田档案馆开展了保管期满会计档案鉴定销毁工作.在鉴定销毁工作中,笔者经过对会计凭证内容的分析,发现“会计凭证的保管期限为15年”的主张存在法律隐患. 相似文献
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近日，欣闻我国《婚姻登记档案管理办法》出台，办法规定我国婚姻登记档案的保管期限由80年改为100年。对保管期限到期的档案要按程序进行价值鉴定，对有继续保存价值的档案要延长保管期限，直至永久。为慎重起见，办法还规定无保存价值的将予以销毁，但婚姻登记档案目录则永久保存。 相似文献
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近日，欣闻我国《婚姻登记档案管理办法》出台，办法规定我国婚姻登记档案的保管期限由80年改为100年。对保管期限到期的档案要按程序进行价值鉴定。对有继续保存价值的档案要延长保管期限，直至永久。为慎重起见，办法还规定无保存价值的将予以销毁，但婚姻登记档案目录则永久保存。 相似文献
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《河北省档案工作条例》第二十一条规定：“档案馆和各单位应当按照国家规定的标准和程序对保管期限已满的档案进行鉴定和处理，禁止擅自销毁档案。”这一规定，把档案鉴定工作用法律的形式确立下来，但如何做好依法鉴定档案工作，却是在现实工作中亟待解决的课题。 相似文献
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档案价值鉴定工作是根据统一的鉴定原则和标准，对档案在社会各个领域所拥有的现实作用和历史作用进行分析和鉴别，以重新确定档案的保存价值，然后划分出不同的保管期限，并针对重要档案给予妥善地保管，对无保存价值的档案，按着规定予以登记销毁。正因为此项工作决定着档案的生死存亡，另外 相似文献
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Milan Grba 《Slavic & East European Information Resources》2017,18(3-4):152-164
This article surveys a sample of sources of the information about Romania available to British readers in nineteenth century British newspapers and periodicals. It traces first contacts between the Romanian lands and Britain after the union of the principalities of Wallachia and Moldavia in 1859, then after their independence from the Ottoman Empire. The article highlights an increased Romanian interest in British periodicals, which reported and reviewed Romanian literature and scholarship. The article concludes that nineteenth century British newspapers and periodicals offer a great variety and wealth of new material previously unavailable or unknown to researchers. It also states that only a portion of a large quantity of this material has been indexed and is therefore available via the bibliographic sources mentioned in the article. The author argues for the need of a new and updated British-Romanian bibliography, which can draw on new online resources offering access to thousands of new newspapers and periodical records. 相似文献
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《Slavic & East European Information Resources》2013,14(4):25-33
ABSTRACT The paper looks at library approval plans for material published in Slavic, East European, and Eurasian countries from the selector's point of view. Reasons why a selector would or would not want one are examined. Success with approval plans requires monitoring receipts, as well as good and ongoing communication among the selector, the acquistions department, and the vendor. A preliminary list of vendors offering approval plans for the countries of the region appears in the appendix. 相似文献
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为进一步提升武汉科技信息共享服务平台使用效率,本文从平台资源建设、资源应用、供需对接方式和供需特点等方面分析了武汉科技信息资源服务现状;基于需求和利用的角度,结合平台管理实践和走访用户、问卷调查等研究方法,从信息资源需求主体和平台自身建设管理两个维度,找出制约科技资源供需对接的主要因素;以市场化和制度化为创新理念,从政策创新、机制创新、市场化服务、环境营造、人才培养等方面提出平台建设由“资源集聚”向“需求导向”转变的对策建议. 相似文献
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《Slavic & East European Information Resources》2013,14(1-2):123-143
ABSTRACT The article examines the most important periodicals of ethnic minorities in Poland. After 1989, many ethnic groups (e.g., Germans and Romanies) were allowed to publish journals and newspapers for the first time since the end of World War II. The publications examined show the rich cultural life of the various ethnic groups as well as their current status in Poland. In addition to popular titles, some scholarly publications are also discussed. 相似文献
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Josie Barnes Parker 《图书馆管理杂志》2013,53(6):731-737
ABSTRACTIn today's current political environment raising support for millage renewals, bond campaigns or even millage continuations for public libraries is affected by national politics, and a tendency towards tax aversion on principle across the country. The lessons we can learn from the governing boards of small and rural public libraries are worth raising up to a greater national consciousness. Board governance, community consciousness, and facilities management are clear and logical tools that elected boards of public libraries can use to politick for support of libraries. 相似文献
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Jon C. Giullian 《Slavic & East European Information Resources》2013,14(3):278-284
The author answers a reference question on bibliographic sources for the Ukrainian periodical press 1840–1850. Helpful publications include bibliographies, guides, and library catalogs. These potentially make mention of revolutionary developments in Hungary (such as the Twelve Points paragraph of the Demands of the Hungarian Nation in March 1848, the subsequent April Laws, and Hungary's declaration of independence in April 1949), and elsewhere in the Hapsburg Empire. 相似文献
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Kelly Ahlfeld 《International Information and Library Review》2017,49(4):285-289
Chromebooks and the G Suite group of products, like Google Search, Gmail, and Google Docs, have rapidly expanded in American schools during the past 5 years. The impact of one-to-one Chromebook devices and the pervasive use of Google's software products in American education cannot be overstated. This article explores some of the influences of these products on research, based on the experiences of a librarian and technology coordinator at an elementary education level. The author has several suggestions for effective research with these products in mind. 相似文献
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《Slavic & East European Information Resources》2013,14(1):25-74
ABSTRACT The history of the almanac in Croatia is reconstructed through primary research in bibliographic and archival sources. The almanac is a vehicle for knowledge communication in informal contexts, engaging both oral tradition and literary forms traceable to medieval literacy and ways of structuring knowledge. The history of the almanac in Croatia reflects the changing context of the book trade, literacy, and the evolution of language. Four main stages are identified: (1) the beginning of the annual almanac in the seventeenth century; astrological almanacs reflecting the sensibility of the Baroque period; (2) the Enlightenment's stimulation of almanac publishing in the spirit of contemporary secular reforms in agriculture and education; (3) nineteenth-and twentieth-century almanac trade, showing complex and overlapping networks for the production, distribution and appropriation of printed almanacs;(4) roughly the end of World War II, when the almanac slowly moved out of the role of a popular mass medium and into specialized niches represented by regional, diaspora, and religious almanacs. 相似文献
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《Behavioral & Social Sciences Librarian》2013,32(1):49-54
Library historians can learn a great deal from studying the gender of authorship and institutional affiliation of a scholarly journal. The focus of this study is to examine these two aspects of journal production in library history to see who is producing published research in this field. Twenty-three years of Libraries & Culture were chosen as the target volumes. The study reveals that more men than women published in library history as well as locating which institutions were represented. This type of information is usedful to the library historian engaged in the analysis of published scholarship, and more generally to scholars with an interest in patterns of literature production in fields closely related to the social and behavioral sciences. 相似文献