会计“绿色档案”的可行性分析

发布时间：2018-06-10 12:42

本文选题：绿色档案 + 会计档案电子化　；参考：《会计之友》2014年35期

【摘要】：实施会计"绿色档案"发展策略,亦即全面开展会计档案电子化管理工作,一方面可以减少大量纸质凭证的打印、传递、整理、保管等工作;另一方面,也可以节约人力资源,使会计人员将更多的精力放在更加重要的工作岗位上,全面促进整个社会的资源节约。同时,随着大数据时代的来临,整个社会的档案管理都将面临机遇与挑战,而会计档案的管理要在大数据时代成功转型,离不开会计"绿色档案"的发展和实施。但是,要想保证会计电子档案长期的安全性,还应该积极探索安全性保障措施,建立数据格式、存储保管、数据灾备等方面的安全保障机制。
[Abstract]:The implementation of the development strategy of accounting "green archives", that is, comprehensively developing the electronic management of accounting archives, can, on the one hand, reduce the printing, transmission, arrangement and custody of a large number of paper documents; on the other hand, it can also save human resources. So that accountants will focus more energy on more important jobs, promoting the overall social resources conservation. At the same time, with the coming of big data era, the archives management of the whole society will be faced with opportunities and challenges. If the management of accounting archives is to transform successfully in the era of big data, it cannot leave the development and implementation of the accounting "green archives". However, in order to ensure the long-term security of accounting electronic files, we should actively explore security measures, establish data format, storage and storage, data disaster preparedness and other aspects of safety and security mechanisms.
【作者单位】：山东警察学院;
【分类号】：F275;G276

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