Research On The Construction And Application Of Electronic Accounting Archives Management Platform In Z University

In recent years,the relevant departments of the state have issued a series of relevant norms and guidelines to create a good application environment for the information management of electronic archives.The Measures for the Management of Accounting Records,implemented in 2016,stipulates that electronic accounting data should only be filed in electronic form.It is required in the regulations that the electronic accounting data filed only in electronic form should be ensured to have true source and reliable transmission process,and the electronic accounting files and its metadata should be filed together to achieve long-term readable and usable.The year 2020 marks a milestone in the development of electronic accounting archives.The policy of VAT electronic special invoice is fully implemented and the development process of electronic accounting archives is vigorously promoted.With the development of modern information technology,the change of external environment of colleges and universities and the strengthening of internal management needs,the financial management of colleges and universities is facing new opportunities and challenges.It has become an objective requirement for the development of colleges and universities to accelerate the construction of financial management information.There is an inevitable relationship between electronic accounting file and financial information construction,but as a new form of accounting file,it has not attracted enough attention.This paper takes the demonstration application of electronic accounting archives in Z university as the research object,and adopts the method of literature research and case study to study the construction and application of its electronic accounting archives management platform.First of all,through the existing domestic and foreign research results and related theories on electronic accounting file management are summarized,and as the theoretical basis of this paper.Secondly,the author through the Z information collection of the university during the internship,the school profile on a summary and financial management informatization process,and based on the business process of accounting files generated after analysis found that although its overall financial management informationization level is higher,but the accounting archives management still exist electronic invoice management risk is big,High cost,low efficiency,the existing accounting files management system cannot meet the demands of the electronic problem,in this paper,according to the related policy requirements,collected at Z as electronic accounting archives management of colleges and universities pilot construction scheme of the whole process,the system implementation path and effect were analyzed,and proved the validity of electronic accounting files management scheme,Combined with the problems existing in the implementation process of the scheme,this paper puts forward follow-up safeguard measures,hoping to play a reference role in the construction of electronic accounting archives management platform in other universities.