浅谈会计档案的移交与管理

The Handover and the Management of Accounting Files

随着我国社会主义市场经济的进一步发展,对单位会计资料的移交以及会计档案的管理提出了更新更高的要求。如何移交好单位会计档案,如何在管理过程中采取相应的措施,寻求解决的办法,是单位档案移交与管理中所面临的一个重要问题。本文就以上问题进行简单阐述。

Since the socialist market economy develops rapidly,the demands of the handover and management of accounting files seems higher in a unit.There are several serious problems for the units when they handover and manage the accounting files,such as how to handover the accounting files well and how to find the solutions during the management.This article gives a brief statement concerning the problems above.