在新形势下,单位领导忙于工作,对档案工作的管理顾及较少,档案管理资源投入及激励机制较少。但会计档案工作(包括收集、整理、立卷、归档)不容忽视,因为这是财务管理工作的重要内容之一,是会计档案管理的重要组成部分,为单位财务管理工作提供重要的依据。它具有较强的专业性、广泛性和严密性,因此,加强会计 Under the new situation, unit leaders are busy with their work, they have less management of file work, and fewer investment and incentive mechanisms for file management resources. However, the work of accounting files (including collection, collation, filing, filing) can not be ignored, as it is an important part of financial management and an important part of accounting records management. It provides an important basis for the financial management of the unit. It has a strong professionalism, extensiveness and rigor, therefore, to strengthen accounting