对财会档案的管理 ,财政部早在１９８４年颁发的《会计档案管理办法》中就明确规定 ,当年会计档案在会计年度终了后 ,可暂由本单位财会部门保管１年 ,期满之后 ,原则上应由财会部门编造清册 ,移交本单位的档案部门保管。国家教委教办 (１９９３)４２９号文件又规定 ,当年财会档 As for the management of financial records, the Ministry of Finance explicitly stipulated in the Administrative Measures for Accounting Archives issued as early as 1984 that after the end of the fiscal year, the accounting records of the current year may be temporarily kept for one year by the accounting department of the unit. After the expiration of the accounting records, in principle The accounting department shall prepare a list and hand it over to the archival department of the unit for safe custody. State Education Commission to teach (1993) 429 document also provides that the current fiscal file