| 会计档案的科学管理 |
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| 引用本文： | 蒋萍.会计档案的科学管理[J].徐州教育学院学报,2007,22(2):145-146. |
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| 作者姓名： | 蒋萍 |
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| 作者单位： | 徐州工程学院 江苏徐州221008 |
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| 摘 要： | 会计档案工作既是会计工作的组成部分,同时也是档案工作的组成部分,会计档案的整理、收集、立卷与归档是会计档案的鉴定、保管、统计和利用的科学基础,会计档案的保管、销毁、调阅和利用必须按照《会计档案管理办法》认真加以管理,并建立和健全立卷、归档、保管、调阅和销毁等管理制度,使会计史料更好地为社会主义经济事业服务。
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| 关 键 词： | 会计档案 科学管理 会计 |
| 文章编号： | 1008-6625（2007）02-0145-02 |
| 修稿时间： | 2007-04-21 |
A Study of Scientific Management of Accounting Archives |
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| JIANG Ping.A Study of Scientific Management of Accounting Archives[J].Journal of Xuzhou Education College,2007,22(2):145-146. |
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| Authors: | JIANG Ping |
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| Institution: | Xuzhou Institute of Technology, Xuzhou 221008, China |
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| Abstract: | Accounting archives is a part of our accounting work,and it's also an important part of archives work.Accountant file arrangement,collection,filing documents and the filing-up are scientific foundation of accounting file appraisal,storage,statistic and using.Its storage,destroy,retrieval and usage must be managed earnestly according to Management Measure of Accounting Archives,and we should establish and set up management system of the volume,filing-up,storage,retrieval and destruction,utilize its material to serve well for the socialist economy construction. |
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| Keywords: | Accounting Archives Scientific Management Accounting |
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