浅谈会计档案的管理工作

An Elementary Discuss on Management of Accounting Documents

会计档案是会计凭证、会计账簿、会计报表以及财务报告等会计核算的原始专用材料,是证明和反映单位经济业务的重要历史资料和依据,对会计档案应进行科学管理和严格规范,以保证会计档案信息的安全性、正确性和完善性,使其更好地服务于社会主义市场经济和现代化建设。

Accounting documents are the original specialized materials of accounting certification,account book of accountant,accounting report and financial report,they are also important historical materials to prove and reflect economic situation of organizations.Scientific management and strict control to accounting documents can insure the safety,accuracy,and integrity of accounting documents information,serve the best for China's socialist market economy and modernization.