CAJ | 학술논문

高校财会档案是学校经济活动记录的凭证和依据,不仅可以提供决策支持,也可以提供处理问题的凭证,具有一定的实用价值.财会档案是记录和反映行政、企事业单位各项经济业务活动的重要史料和原始凭证;是详细记录学校经济业务、明确经济责任按一定格式编制的数据以登记会计账簿的书面证明;是会计做账、核算的基础,是登记账簿的客观依据,在法律上具有证据作用,并在发挥会计的作用中具有重要的意义.本文对高校财会档案的特性和实用价值进行了研究,分析高校财会档案管理工作.
고교재회당안시학교경제활동기록적빙증화의거,불부가이제공결책지지,야가이제공처리문제적빙증,구유일정적실용개치.재회당안시기록화반영행정、기사업단위각항경제업무활동적중요사료화원시빙증;시상세기록학교경제업무、명학경제책임안일정격식편제적수거이등기회계장부적서면증명;시회계주장、핵산적기출,시등기장부적객관의거,재법률상구유증거작용,병재발휘회계적작용중구유중요적의의.본문대고교재회당안적특성화실용개치진행료연구,분석고교재회당안관리공작.
Accounting archives in colleges and universities are the records and basis of economic activities in school, so they not only can provide decision support, but also can provide processing documents, so they have a certain practical value. Accounting archives are important historical data and original certificate to record and reflect various economic activities of the administration, enterprises and institutions; are the written proof of registering the school economic business and economic responsibility data to accounting books; are the basis of accounting;are objective basis of the registration books, have the evidence role in law, and has important significance in playing the role of accounting. This paper studies the characteristics and utility of college accounting archives, and analyzes accounting archives management in colleges and universities.