会计档案鉴定销毁工作,是会计档案管理不可或缺的重要内容,但在具体工作实践中,却存在会计档案“只存不鉴”、“只鉴不毁”、“鉴而不规”等现象,尤其在基层单位会计档案鉴定销毁没有真正开展起来。这不符合档案管理规定,也严重浪费了档案保管保护资源,延滞了会计档案服务功能的发挥。笔者认为,会计档案鉴定销毁是一项非常严肃而重要的工作,必须严格依照规定和相关标准进行,关键是做到“六化”。一、开展会计档案鉴定的重要性 Accounting records identification destruction, is an integral part of accounting records management, but in the specific work practice, but there are accounting records “only for a long time, ” Irregularities “and other phenomena, especially in the grass-roots units of appraisal of the destruction of the file did not really start up. This is not in line with the provisions of the file management, but also a serious waste of archival protection resources, delaying the functioning of the accounting file service. The author believes that the accounting records destruction is a very serious and important work, must be strictly in accordance with the provisions and related standards, the key is to do ”Six ". First, the importance of appraisal of accounting files