会计档案的科学管理

A Study of Scientific Management of Accounting Archives

会计档案工作既是会计工作的组成部分,同时也是档案工作的组成部分,会计档案的整理、收集、立卷与归档是会计档案的鉴定、保管、统计和利用的科学基础,会计档案的保管、销毁、调阅和利用必须按照《会计档案管理办法》认真加以管理,并建立和健全立卷、归档、保管、调阅和销毁等管理制度,使会计史料更好地为社会主义经济事业服务。

Accounting archives is a part of our accounting work, and it＇s also an important part of archives work. Accountant file arrangement, collection, filing documents and the filing - up are scientific foundation of accounting file appraisal, storage, statistic and using. Its storage, destroy, retrieval and usage must be managed earnestly according to Management Measure of Accounting Archives , and we should establish and set up management system of the volume, filing - up, storage , retrieval and destruction, utilize its material to serve well for the socialist economy construction.