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会计档案是指各单位在会计工作活动中形成的会计凭证、会计帐簿、财务报告和会诗核算专业材料,是记录和反映单位经济业务的重要资料和证据。它是会计分析和会计检查的重要依据。而在企业,会计档案是用货币表现经济活动,以及作为经济活动物质基础的财产的反映和监督的记录。它是通过价值形式计算和确定企业的收入和成本并进行分配,考核经济效果,加强经济核算,促进生产顺利进行的宝贵资料。 一、企业会计档案的构成及特点 在市场经济条件下,企业会计工作的对象已经超出了一个单位的界限,会计档案不仅是企业经营资金运动的反映和监督的记录,同时也是在各个国民经济部门范围内资金运作的会计资料汇总。
Accounting files refer to the accounting vouchers, accounting books, financial reports and accounting professional materials formed by each unit in the accounting work activities, and are important materials and evidences for recording and reflecting the economic operations of the units. It is an important basis for accounting analysis and accounting inspection. In enterprises, accounting records, on the other hand, are records of the economic activity in monetary terms and the reflection and supervision of the property as the basis for the economic activity. It is through the form of value calculation and determination of business income and distribution and distribution, assessment of economic effects, strengthen economic accounting, promote the smooth progress of production of valuable information. First, the composition and characteristics of corporate accounting files Under the market economy conditions, the object of corporate accounting has exceeded the boundaries of a unit, accounting records not only reflect the business capital movement and supervision of the records, but also in various national economic sectors A summary of accounting information on the operation of funds within the scope.