摘要
会计凭证管理是高校财务管理工作加强的基础。在财务信息化背景下,作为会计信息的基本信息源,会计凭证具有至关重要的影响,但是目前会计凭证档案管理手段落后,已不能适应信息时代对会计信息的要求,大量编订的凭证不利于检索、事后监督和管理。
Accounting documents management is the foundation of the college financial management work.Under the background of financial information,as a basic source of accounting information,accounting vouchers has important influence,but at present,the management of accounting vouchers archives means backward,which can not adapt to the information age to the requirement of accounting information,a lot of compilation of documents go against retrieval,afterwards supervision and management.
出处
《电子测试》
2013年第8X期148-149,共2页
Electronic Test
关键词
会计凭证
档案管理
会计凭证录入系统
accounting vouchers archives
management
accounting voucher entry system
