摘要
高校财务档案中会计凭证档案由于数量较大、保管期限较短、装订独特,不利于归档整理及查找利用。保管期限的延长和凭证装订格式的改变,不仅有利于预防法律风险和安全管护,同时也促进了高校会计档案的规范管理。
The accounting voucher files of the financial records in colleges and universities are of a large quantity, and the storage period is short, which is not conducive to archiving and searching. The extension of the custody period and the change of the document binding format not only facilitate the prevention of legal risks and safety management, but also promote the standardized management of accounting archives in colleges and universities.
作者
詹晋强
王春莉
ZHAN Jin-qiang;WANG Chun-li(The Bursar＇s Office,Lanzhou City University,Lanzhou Gansu 73007)
出处
《甘肃高师学报》
2018年第4期120-122,共3页
Journal of Gansu Normal Colleges
关键词
高校财务档案
会计凭证
规范管理
university financial records
accounting voucher
standard management
