论文部分内容阅读
会计档案工作是会计基础工作的一项重要内容,但长期以来,有些单位不重视这项工作,由于保管不善,霉烂、丢失现象比较严重,影响对会计资料的充分利用。为此,财政部、国家档案局于1984年6月1日联合颁发了《会计档案管理办法》。这个办法,统一了会计档案的管理制度,划清了会计档案与其他档案的界限,明确了财会部门与档案管理部门的分工协作关系,修订了会计档案的保管期限。各单位必须按规定要求,对属于会计档案的资料进行定期收集、核对,整理装订,立卷归档,编制目录,妥善保管,防止丢失损坏。
Accounting archives work is an important part of the basic accounting work. However, for a long time, some units did not attach importance to this work. As a result of poor custody, mildew and loss, the accounting information is fully utilized. To this end, the Ministry of Finance, the National Archives on June 1, 1984 jointly issued the “Accounting Files Management Measures.” This approach unifies the management system of accounting files, draws a clear line between accounting files and other files, clarifies the division of labor between the accounting department and the file management department, and revises the shelf life of the accounting files. All units must, according to relevant regulations, periodically collect, check, arrange and order the materials pertaining to the accounting archives, organize the archives and catalogs them, and keep them in a safe manner to prevent loss and damage.