摘要
基于新《会计档案管理办法》的分析可见,开放大学电子会计档案管理具有信息数字化、存储虚拟化和应用高效化特征,存在不确定性、不完整性、不安全性、管理制度不健全和管理人员素质不高的问题。因此,在开放大学建设中,电子会计档案要收集完整、整理规范,认证严格、存储安全,适应变化、健全制度,加强培训、提升素质,确保开放大学电子会计档案的管理水平。
Based on the new regulation for the management of accounting archives, there are the characteristics of Information digitiza-tion ,storage virtualization and high efficiency of application in the electronic accounting archives management in Open University, and the problems of uncertainty, incompleteness, insecurity, imperfect management system and low quality of managers are found. Therefore, in the construction of open university, The electronic accounting archives should be collected, standardized, certified strictly, stored safely, adapted to change and perfected system, and personnel training and quality are improved. So that to ensure the management level of the Open University.
出处
《湖南广播电视大学学报》
2017年第2期93-96,共4页
Journal of Hunan Radio and Television University
关键词
开放大学
会计档案
电子会计
Open University
accounting archives
e -accounting
