浅谈会计档案管理

On Accounting Records Management

会计档案是机关、企事业单位或其他经济组织在经济管理活动中产生的会计凭证、会计账簿和报表等具有保存价值并作为历史记录保存起来的会计核算专业材料。会计档案管理作为财务管理的最后一个环节,往往容易被忽视,形成财务管理工作的一个薄弱环节,直接影响财务管理的质量和水平,因此,会计档案管理具有十分重要的意义。

Accounting files are the historical records of accounting profession materials such as accounting vouchers,account books and statements which have store values in in the economic management activities of organs,enterprises,institutions or other economic organizations.Financial files management,as the last link,is often easily overlooked,and become a weak link in financial management,which has a direct impact on the quality and level of financial management.Therefore,accounting records management is of great significance to.