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The Innovation Of Accounting Archives Management In Enterprises

Posted on:2018-10-13Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhouFull Text:PDF
GTID:2359330518986057Subject:Archival science
Abstract/Summary:PDF Full Text Request
With the development of information technology and the Internet era,the 1998 introduction of the Accounting Archives Management Measures(hereinafter referred to as the old Measures)has been unable to meet the business requirements of electronic accounting archives management.In December 11,2015 China promulgated a new Measures for the Administration of Accounting Archives(hereinafter referred to as the new Measures)in order to regulate the accounting archives management in information era.The new way of the introduction of the new <Measures>,means that the traditional enterprise accounting archives management work to make new adjustments.In this paper,by comparing the old and new measures on the analysis of new enterprises in the new era of electronic accounting archives management faces And then put forward the reform path of enterprise accounting archives management,in order to provide useful reference for the accounting records management reform of many enterprises.This article through the comparison of the old and new ways to find new Measure to adjust the definition and scope of accounting archives;new accounting archives management requirements;adjust the duration of custody of accounting archives;perfecting accounting archives destruction procedure;supplementary accounting archives exit requirements.These changes also put forward new requirements for accounting archives management first,standardize enterprise accounting archives management system;second,to carry out enterprise electronic accounting archives management;third,the depth of mining enterprise accounting archives information;fourth,to ensure that the accounting archives information security enterprises.The enterprise accounting archives management should keep pace with the times,should be strictly in accordance with the provisions of the new measures Make timely adjustment or change of enterprise accounting archives management.But at present our country enterprise because of historical factors or their own ideas and other factors in the process of perfecting the accounting archives management in the presence of many difficulties,such as the construction of the enterprise system is not in place,personnel and posts set unreasonable development and accounting archives information resources sharing mechanism is not mature.According to the new requirements and measures on the dilemma of existing enterprise accounting archives management,the accounting archives management system should be established and standardized,the establishment of electronic accounting archives management system,strengthen the security construction of archives management environment,strengthen the talent team construction of accounting archives management etc.At the same time,the guidance and adjustment of enterprise accounting archives management are carried out,so that the enterprise accounting archives work has been further improved.
Keywords/Search Tags:Accounting archives, Enterprise, Electronic accounting archives, Measures for the Administration of Accounting Archives
PDF Full Text Request
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