高校二级财务会计档案存在的问题及对策研究

摘要

高校的二级财务会计档案既是反映经济业务的重要凭证据，又是高校档案管理的重要组成部分。随着高校的“统一领导，分级管理，集中核算”二级财务管理体制改革的不断深入，会计档案工作中新情况、新问题不断出现，针对管理好高校二级财务会计档案，提出了完善高校二级财务会计档案管理的一些对策。%　　Two levels financial accounting files of colleges and universities not only reflect the economic business credentials, but also is an important part of the university records management. With the deepening of level 2 financial management system reform of colleges and universities,with the"unified leadership, classification management, integrated accounting", New situation and new question emerged continuously in accounting files work, how to manage thelevel 2 financial accounting archives, some countermeasures which perfected the sub-financial management accounting archives were provided.