一、中小学校会计档案管理工作现状1.中小学校会计档案管理制度相对滞后。目前,各学校实施的会计档案管理制度并没有统一的标准,如部分会计账簿、职工工资表都是计算机打印,纸张又没有统一规定,既不好装订,又不美观。个别学校会计档案的借阅手续也不完备,会计档案也没有得到领导的重视。 First, the status of accounting records management in primary and secondary schools 1 accounting records management system is relatively lagging behind. At present, there are no uniform standards for the management of accounting records in schools. For example, some accounting books and employee salary lists are printed by computers and there is no uniform regulation on paper. They are neither well-bound nor beautiful. Individual school accounting files borrowing procedures are not complete, accounting files have not been the leadership attention.