业务类电子文件规范化管理研究——以企业电子会计文件归档和电子会计档案为例

发布时间：2018-06-30 19:39

本文选题：企业会计 + 电子文件　；参考：《档案学研究》2017年S1期

【摘要】：电子文件的大量产生为文件管理工作带来了前所未有的挑战,大量企业在电子文件归档和电子档案管理上存在方法不当、成本过高等问题,在会计业务上尤其突出。据此,国家档案局主持的《业务类电子文件规范化管理研究》项目梳理了国内外电子文件和档案管理的现状,通过问卷调查收集了国内企业会计电子文件管理的相关数据,分析出企业在会计电子文件归档和档案管理中存在的实际问题,针对问题设计出一整套方案,包括企业会计电子文件归档流程、归档范围和保管期限表、档案管理实施细则、会计电子档案的元数据管理方案以及针对长期保存的真实性保障研究;并选择三家企业作为方案实施试点,进行案例分析和实验,以辅助方案的改进和完善。该项目借鉴了InterPARES项目的研究理论和理念,在内容上引进了InterPARES项目前三阶段的相关研究成果,是InterPARES项目成果应用本土化的优秀实践案例。
[Abstract]:A large number of electronic documents have brought unprecedented challenges to the document management. A large number of enterprises in electronic document filing and electronic file management problems such as improper methods, too high cost, especially in accounting business. According to this, the project "study on Standardization Management of Electronic documents of Business Type" sponsored by the National Archives Bureau combs the present situation of electronic documents and archives management at home and abroad, and collects the relevant data of accounting electronic documents management of domestic enterprises through questionnaire survey. This paper analyzes the practical problems existing in accounting electronic file filing and archives management, and designs a whole set of solutions to the problems, including the archiving flow, archiving scope and storage time table, and the implementation rules of archives management. The metadata management scheme of accounting electronic archives and the research on the authenticity guarantee for long-term preservation are studied, and three enterprises are selected as pilot projects to carry out case analysis and experiments to assist the improvement and improvement of the scheme. This project draws lessons from the theory and idea of InterPAres project and introduces the related research results of the first three stages of InterPAres project in content. It is an excellent practice case of the localization of InterPAres project results.
【作者单位】：国家档案局经济科技档案业务指导司;中国人民大学信息资源管理学院;
【分类号】：G276

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