会计档案的整理研究

A Tentative study on Sorting Out of Accounting Files

会计档案是会计核算的产物，是记录和反映单位经济业务的重要史料和证据。会计档案有着与其它档案不同的特性，其直接影响会计档案的整理模式。本文以分析会计档案特性为基础，结合不同经济单位业务特征，给出了几种会计档案的整理方法。要使这个庞大的信息系统很好地为现代化经济管理和经济建设服务，必须按其形成规律进行系统、科学的整理。

Accounting files are accounting product. They record and reflect important historical materials and evidence of the economic business unit. Accounting records and other files possess different characteristics, and they will directly influence accounting archives arrangement mode. This paper analyzes characteristics of the accounting archives in light of different economic unit business characteristics, and gives several accounting file sorting out method. To make the huge information system serve modern economic management and economic construction, we must sort out accounting files scientifically according to the law of their formation.