Research On Electronic Management Of Accounting Archives In Universities

Accounting archives is an important carrier to record economic activities,which can fully reflect the financial information.University accounting archives reflect the various economic activities of universities,and have a far-reaching impact on promoting more reasonable and effective financial work of universities in the future.therefore,the good management of accounting archives in universities is conducive to the long-term development of universities.At the present stage,the continuous development of economy and the new "Accounting Archives Management measures" have clearly affirmed the legal effect of electronic accounting archives,which have promoted the development of electronic management of accounting archives in universities.however,there will also be problems in the actual management of universities,and how to solve these problems has become the focus.This paper is mainly divided into three parts.The first part is an overview of the relevant theoretical definitions.This paper discusses the related concepts of electronic management of accounting archives in universities,the characteristics,principles and significance of electronic management of accounting archives in universities,as well as the ways of electronic management of accounting archives in universities.The second part expounds the current situation of electronic management of accounting archives in Y University,and summarizes the situation of electronic management of accounting archives in Y University according to the results of field investigation.It is mainly introduced from four aspects: the construction of electronic management system of accounting archives,the software and hardware facilities and personnel allocation,the work flow of electronic management of accounting archives and the planning of electronic management of accounting archives.Finally,the paper puts forward the main problems existing in the electronic management of accounting archives in Y University:the scope of application of electronic invoice is not wide,the archives management system is not comprehensive enough,the utilization mode is backward,the work efficiency of related personnel is low and so on.The third part is to put forward suggestions from both macro and micro aspects in view of these existing problems.The macro-level optimization strategies include enhancing the sense of responsibility,comprehensively strengthening management,increasing capital investment,equipped with perfect facilities,paying attention to the training and introduction of compound talents,strengthening cooperation between financial departments and archives departments,and so on.At the micro level,the optimization strategy is summarized from five aspects: perfecting the two-track management mode,speeding up the electronic process of accounting vouchers,raising the awareness of prevention,building an effective security mechanism,perfecting the electronic archives management system,and strengthening the development and utilization of archives.