企业会计档案是记录和反映企业经济业务的专门材料,是企业财务活动的重要原始记录,它包含的会计信息内容直接影响着企业的经济运行状况。企业会计档案工作作为会计工作的重要组成部分,其规范化程度决定了会计基础工作的水平,同时也决定了能否更好地为管理者对该企业的经济发展预测提供可靠的依据。因此,要重视企业会计档案管理工作,并采取有力措施做好这项工作,以更好地为企业各项工作服务。 Enterprise accounting records are specialized materials that record and reflect the economic activities of enterprises and are important original records of the financial activities of enterprises. The accounting information contents it contains directly affect the economic operation of the enterprises. As an important part of accounting work, the standardization of enterprise accounting archives determines the level of basic accounting work, and at the same time determines whether it can provide a reliable basis for managers to predict the economic development of the enterprise. Therefore, we should attach importance to the management of enterprise accounting files, and take effective measures to do this work, in order to better serve all the work of enterprises.