高校会计档案信息化发展探析 ─ 以河南大学会计档案信息化建设工作为例

An Exploration into the Informationization of Accounting Achieves in Higher Education Institutions ─ A Case Study Based on Henan University

作为记录反映高校经济业务的重要史料和证据，会计档案正随着计算器的广泛应用以及电算化会计的实施而逐歩走向信息化，文章从会计档案信息化发展中存在的诸多误区着手讨论，以河南大学会计信息化建设工作为例，进一歩研究高校会计档案信息发展的规律。

As the important document and evidence of economic affairs of higher education institutions， accounting achieves management is now developing in the direction of informationlization with the extensive use of computers. Based on the case in Henan University， this paper starts its discussion with some misconceptions about informationization of accounting achieves and then goes on to explore into the regularities of it in higher education institutions.