摘要
随着相关法律、法规的落地,电子化单轨制管理已是未来会计档案管理的主流,部分企业已试点成功,但在小微企业中未普及。文章认为,缺少动力、缺乏资源和代理记账机构数据不互通是主要原因。提出通过政府购买服务建立业、财、档共享服务中心,整合资源,为小微企业提供集业务、会计、档案为一体的服务,推动会计档案电子化单轨制。
With the implementation of relevant laws and regulations,electronic single-track management has become the mainstream of accounting archive management in the future.Some enterprises have successfully piloted it,but it has not been popularized in small and micro enterprises.The paper believes that lack of motivation,lack of resources,and lack of data exchange with accounting agencies are the main reasons.Propose to establish a shared service center for business and finance archives through government procurement services,integrate resources,and provide services that integrate business,accounting,and archives for small and micro enterprises,promoting the electronic single-track management of accounting archives.
作者
赵颖
Zhao Ying(Suzhou Municipal Industrial and Commercial Archives Management Center,Suzhou 215001,China)
出处
《办公自动化》
2024年第13期77-79,共3页
Office Informatization
关键词
会计档案
电子化单轨制
小微企业
企业财档共享服务中心
accounting archives
electronic single-track management
small and micro enterprises
business finance archive sharing service center
