论期满会计档案的鉴定销毁

On the Appraisal and Destruction of Accounting Records on the Expiration Date

大量期满会计档案不能有计划的鉴定销毁,成为困扰管理单位的难题。本文通过对期满会计档案鉴定销毁依据、理论研究和处置实践、利用状况的分析,提出完善会计档案鉴定销毁规章制度,贯彻"以人为本"思想,加快鉴定销毁技术标准制定以及建立会计档案鉴定工作组织网的对策。

How to appraise and destroy a large number of accounting records on the expiration date has become a problem to many management units. Based on an analysis of the assumptions, theory research, disposal and practice about the certification and destruction of accounting records on the expiration date, this thesis will finally propose remedial measures for the problem including improving regulations, carrying out the principle of people-oriented, setting technical standards making and setting up organizational net- work.