| 高校二级财务会计档案存在的问题及对策研究 |
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| 引用本文： | 余嘉.高校二级财务会计档案存在的问题及对策研究[J].大众科技,2012(7):291-292,290. |
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| 作者姓名： | 余嘉 |
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| 作者单位： | 重庆文理学院,重庆 402160 |
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| 摘 要： | 高校的二级财务会计档案既是反映经济业务的重要凭证据,又是高校档案管理的重要组成部分.随着高校的“统一领导,分级管理,集中核算”二级财务管理体制改革的不断深入,会计档案工作中新情况、新问题不断出现,针对管理好高校二级财务会计档案,提出了完善高校二级财务会计档案管理的一些对策.
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| 关 键 词： | 高校 二级财务 会计档案 |
Existing problems and countermeasures of level 2 financial accounting files in the university |
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| Abstract: | Two levels financial accounting files of colleges and universities not only reflect the economic business credentials,but also is an important part of the university records management.With the deepening of level 2 financial management system reform of colleges and universities,with the "unified leadership,classification management,integrated accounting",New situation and new question emerged continuously in accounting files work,how to manage thelevel 2 financial accounting archives,some countermeasures which perfected the sub-financial management accounting archives were provided. |
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| Keywords: | Colleges and universities Level 2 financial affairs Accounting archives |
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