Accounting Archives

Research on Information Resources of Accounting Archives

会计档案信息资源研究

Problems Existing in Appraising the Work of Destruction of Accounting Archives

会计档案销毁鉴定工作中存在的问题

Discussion on the Methods of Compiling Index Tools of the Financial Accounting Archives

财会档案检索工具编制方法的探讨

A Rustic Discussion of Accounting Archives Management in Colleges and Universities

高校会计档案管理刍议

This paper analyzes the causations of several types of accounting archives distortion and discusses relevant countermeasures .

本文式分析会计档案信息失真的几种类型，及其产生的原因，并在此基础上探讨应采取的对策。

Appraisal of Preservation or Destruction for Accounting Archives

会计档案的存毁鉴定

This paper analyses the features of the computerized accounting archives and the necessity to implement the management of computerized accounting archives .

文章通过论述会计电算化档案的特点，得出实行电算化会计档案管理的必要性。

Destroying Of Accounting Archives

试析会计档案的销毁

This paper aims to raise the understanding of the accounting archives management , strengthen the sysytem construction and realize the standardization of the management .

加强高校会计档案管理，必须提高对会计档案管理的认识，加强会计档案的制度建设，实现会计档案管理规范化。

The time limit for keeping the accounting archives and the procedures for their destruction shall be formulated by the financial department of the State Council jointly with relevant departments .

会计档案的保管期限和销毁办法，由国务院财政部门会同有关部门制定。

Expounds the collection , stowage management , sciential opinion , disposal management in time , development & utilization of information resources and so on to accounting archives in grassroots construction enterprise .

对基层施工企业会计档案的收集、存放管理和对会计档案的科学鉴定、及时销毁管理及对会计档案信息资源的开发利用等方面进行了阐述。

In allusion to the phenomenon that some accounting archives destroyed out of time and there are great amount of overdue archives , this paper puts forward relevant causations , analyzes its damage and relevant prevention measures to ensure the destroying of overdue accounting archives .

本文针对某些单位会计档案销毁不及时，大量保存过期会计档案的现象，提出存在这种现象的原因，并据此简要分析其危害和应采取的措施，以确保过期会计档案的销毁工作的顺利进行。

This paper analyses the influence of computerized accounting to daily financial affairs , including the function and division of labour of accountants , the keeping form of accounting archives , the form of data processing and the inner control method and control technology .

文章从会计人员的分工与职能、会计档案的保管形式、会计信息系统处理数据的方式和会计部门内部控制方法与控制技术等几个方面分析了会计电算化对企业财务工作的影响。