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电算化会计档案管理规范化问题探究
引用本文:黄萍.电算化会计档案管理规范化问题探究[J].扬州教育学院学报,2012,30(1):89-91.
作者姓名:黄萍
作者单位:扬州职业大学,江苏扬州,225009
摘    要:当前电算化会计档案管理工作中不同程度地存在着重视不够、保存不全、维护不力、安全不当等问题,根据电算化会计档案涵盖的内容和信息处理高效性、载体保存双重性、支撑系统依赖性、保护工作安全性的特点及管理要求,应着力提高认识、建章立制,完整存储、规范保护,提升能力、科学管理,注重防范、强化安全,切实加强电算化会计档案管理的规范化建设。

关 键 词:电算化会计  档案管理  规范化

Standardization of Computerized Accounting Archives Management
HUANG Ping.Standardization of Computerized Accounting Archives Management[J].Journal of Yangzhou College of Education,2012,30(1):89-91.
Authors:HUANG Ping
Institution:HUANG Ping(Yangzhou Polytechnic College,Yangzhou 225009,China)
Abstract:At present,there exist several problems about computerized accounting archives management,such as the lack of attention,incomplete storage,poor maintenance,improper security,etc.According to the characteristics and management requirements,i.e.the covering of computerized accounting archives and the high efficiency of information processing,the duality of carrier storage,the dependence of supporting system and the security of protection work,it is necessary to strengthen acknowledgement,establish rules and regulations,complete storage,standardize protection,improve ability,advocate scientific management,pay attention to prevention and strengthen safety so as to achieve the standardized construction of the computerized accounting archives management.
Keywords:computerized accounting  archives management  standardization
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