论文部分内容阅读
会计档案包括会计凭证、会计账簿、财务报告和其他记录反映单位经济业务的会计资料。它是会计核算和财务管理的成果,是单位的重要史料。会计档案管理做为会计工作的最后环节,是单位财务管理的重要组成部分,会计档案管理水平的高低直接影响着单位的财务管理水平。但是,会计档案管理在许多单位不同程度被忽视,形成财务管理工作的一块“短板”。在SY海事局,重视会计核算、轻视会计档案管理的现象比较明显。因此,进一步加强会计档案管理势在必行。
Accounting files include accounting documents, accounting books, financial reports and other records that reflect the economic operation of the unit accounting information. It is the result of accounting and financial management, is an important historical unit. Accounting records management as the last link of the accounting work is an important part of the financial management unit, the level of accounting records directly affect the level of financial management unit. However, the management of accounting records is neglected to varying degrees in many units, forming a “short board” of financial management. SY SYMA, emphasis on accounting, accounting for the management of files more obvious phenomenon. Therefore, to further strengthen the accounting records management is imperative.