發(fā)布時(shí)間：2018-12-17 18:52

【摘要】：高校會(huì)計(jì)檔案信息化作為社會(huì)檔案信息化的重要組成部分，是社會(huì)發(fā)展和信息化時(shí)代的必然要求。目前高校對(duì)于會(huì)計(jì)信息化檔案的管理還處在簡單的資料保管上，對(duì)會(huì)計(jì)檔案信息化管理標(biāo)準(zhǔn)化的理論雖然有所研究，但是未對(duì)檔案信息化管理水平進(jìn)行衡量。高校會(huì)計(jì)檔案信息化管理水平的落后，體系構(gòu)建的不完善，已經(jīng)嚴(yán)重制約了高校的教學(xué)、行政管理以及科研工作的順利開展�；谝陨峡紤]，文章首先分析了高校會(huì)計(jì)檔案信息化管理現(xiàn)狀及問題，論述了構(gòu)建會(huì)計(jì)檔案信息化管理評(píng)價(jià)指標(biāo)體系的必要性，提出該指標(biāo)體系構(gòu)建時(shí)必須遵循科學(xué)性、系統(tǒng)性、可延續(xù)性、代表性、可操作性、可比性共6項(xiàng)基本原則；從以上原則出發(fā)，進(jìn)而深入探討了評(píng)價(jià)指標(biāo)體系構(gòu)建中的基礎(chǔ)設(shè)施、信息資源、檔案信息政策、標(biāo)準(zhǔn)和法規(guī)、檔案信息化環(huán)境、檔案信息化潛力、檔案信息化人才等指標(biāo)的具體實(shí)現(xiàn)，構(gòu)建了高校會(huì)計(jì)檔案信息化管理評(píng)價(jià)指標(biāo)體系。本文通過對(duì)影響會(huì)計(jì)檔案信息化管理的一級(jí)評(píng)價(jià)指標(biāo)和二級(jí)評(píng)價(jià)指標(biāo)權(quán)重的計(jì)算及一致性檢驗(yàn)，，有效證明了該指標(biāo)體系構(gòu)建的合理性、科學(xué)性和易操作。同時(shí)考慮到在實(shí)施過程中存在著不確定因素，文章最后從建立和完善會(huì)計(jì)檔案信息化管理評(píng)價(jià)指標(biāo)體系的有效途徑、建立與完善保障體系的策略、建立會(huì)計(jì)檔案信息化管理支持體系、建立會(huì)計(jì)檔案評(píng)估的公正實(shí)施機(jī)制等方面的策略來保證高校會(huì)計(jì)檔案信息化管理評(píng)價(jià)指標(biāo)體系的實(shí)施。
[Abstract]:As an important part of social archives informatization, accounting archives informatization in colleges and universities is the inevitable requirement of social development and information age. At present, the management of accounting information archives in colleges and universities is still in the simple data keeping. Although the theory of accounting archives information management standardization has been studied, the level of archives information management has not been measured. The backward level of information management of accounting archives and the imperfect construction of the system have seriously restricted the smooth development of teaching, administrative management and scientific research in colleges and universities. Based on the above considerations, this paper first analyzes the present situation and problems of the information management of accounting archives in colleges and universities, discusses the necessity of constructing the evaluation index system of the information management of accounting archives, and points out that the construction of the index system must follow the scientific nature. There are six basic principles of systematization, continuity, representativeness, maneuverability and comparability. Based on the above principles, this paper further discusses the infrastructure, information resources, archival information policies, standards and regulations, the information environment of archives, and the potential of archives informatization in the construction of evaluation index system. This paper constructs the evaluation index system of accounting archives informatization management in colleges and universities. This paper proves the rationality, scientific and easy operation of the construction of the index system by calculating and checking the weight of the first-grade evaluation index and the second-grade evaluation index which affect the information management of accounting archives. At the same time, considering the uncertain factors in the process of implementation, the article finally from the establishment and improvement of the effective way of accounting archives information management evaluation index system, the establishment and improvement of the security system strategy, In order to ensure the implementation of the evaluation index system of accounting file information management in colleges and universities, the supporting system of accounting file information management and the fair implementation mechanism of accounting file evaluation are established.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F232

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