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我国小企业会计档案管理工作历来比较薄弱,主要存在管理者不够重视、管理手段和方法落后、财会人员素质偏低、档案规范性较差等问题。本文通过简要分析产生这些问题的原因,结合财政部、国家档案局第79号令发布的新《会计档案管理办法》(自2016年1月1日起实施)的有关要求,有针对性地提出解决这些问题的措施与对策。
The management of accounting records of small-sized enterprises in our country has always been relatively weak. There are mainly problems such as insufficient attention of managers, backward management methods and methods, low quality of accounting personnel, and poor standardization of archives. By briefly analyzing the causes of these problems, this paper puts forward the solution to the relevant requirements of the Measures for the Administration of Accounting Archives (effective from January 1, 2016) promulgated by the Ministry of Finance and the State Archives Bureau in Order 79 The measures and countermeasures of these problems.