高校会计档案信息化管理评价指标体系的构建

发布时间：2018-12-17 18:52

【摘要】：高校会计档案信息化作为社会档案信息化的重要组成部分，是社会发展和信息化时代的必然要求。目前高校对于会计信息化档案的管理还处在简单的资料保管上，对会计档案信息化管理标准化的理论虽然有所研究，但是未对档案信息化管理水平进行衡量。高校会计档案信息化管理水平的落后，体系构建的不完善，已经严重制约了高校的教学、行政管理以及科研工作的顺利开展。基于以上考虑，文章首先分析了高校会计档案信息化管理现状及问题，论述了构建会计档案信息化管理评价指标体系的必要性，提出该指标体系构建时必须遵循科学性、系统性、可延续性、代表性、可操作性、可比性共6项基本原则；从以上原则出发，进而深入探讨了评价指标体系构建中的基础设施、信息资源、档案信息政策、标准和法规、档案信息化环境、档案信息化潜力、档案信息化人才等指标的具体实现，构建了高校会计档案信息化管理评价指标体系。本文通过对影响会计档案信息化管理的一级评价指标和二级评价指标权重的计算及一致性检验，，有效证明了该指标体系构建的合理性、科学性和易操作。同时考虑到在实施过程中存在着不确定因素，文章最后从建立和完善会计档案信息化管理评价指标体系的有效途径、建立与完善保障体系的策略、建立会计档案信息化管理支持体系、建立会计档案评估的公正实施机制等方面的策略来保证高校会计档案信息化管理评价指标体系的实施。
[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.
【学位授予单位】：中原工学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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