会计档案是指在企业经济管理和各项会计核算活动中直接形成的会计凭证、会计账薄、会计报表等材料,它是记录和反映经济业务活动、财务收支状况及结果的重要史料和证据,是企业档案管理的重要组成部分。会计档案是实现企业正常运行的保障性工作,也是维护企 Accounting files refer to the accounting vouchers, accounting books, accounting statements and other materials that are directly formed in the economic management of enterprises and various accounting activities. They are important historical materials and evidences for recording and reflecting economic business activities, financial revenues and expenditures and their results , Is an important part of enterprise file management. Accounting files is to ensure the normal operation of the work of the security work, but also to maintain the business