面向潜在有用性开发的科研院所财务档案管理研究

摘要

Financial records play a significant role in the science research institutions management,currently the managing work has its weakness,especially for the development and the exploitation.The financial records can be classified as different types,which have their own features,such as comprehensiveness,professionalism,rigour and continuity.However,in the perspective of archivistics,'the potential usefulness of original recording files' is still essential.In order to utilize its 'potential usefulness',tackle challenges such as the knowledge structure of administrative staff,management policies during managing financial records,this article proposed a strategy of financial records management developed for potential usefulness.This strategy utilizes the standardization and professionalism of the financial system,covers the shortage of the records knowledge and management regulation,to promote efficiency of the financial records management and service through focusing on the development and exploitation of the resources.%财务档案在科研院所管理中的重要作用不言而喻,然而目前的管理工作却存在不足,最突出的问题是开发利用不够.尽管财务档案被划分为不同类型,具有自身鲜明的特点,如广泛性、专业性、严密性以及连续性,但从档案学的视角来看,财务档案的"原始记录性材料内容潜在的有用性"仍是其根本属性.为充分利用其"潜在有用性",并同时克服目前财务档案管理中的种种问题,如管理人员知识结构问题、管理制度问题等,本文提出了一种面向潜在可用价值开发的财务档案管理策略.该策略主要思路是利用系统平台的规范化与专业化,弥补档案知识与管理制度上的不足,通过强调资源开发实现财务档案管理的增值以及业务提升.