会计档案管理是单位对自身的会计专业核算资料整理成册,并按照相关的法律加以保管处理的规范行为。会计档案是指记录和反映单位经济业务的会计凭证、会计账簿、财务报表等会计核算资料形成的重要的历史资料和证据。会计档案是社会最基本、最完整、最真实的记录。 Accounting records management is the unit of their own accounting professional accounting information into a book, and in accordance with the relevant laws to be kept custody norms. Accounting files refer to the important historical data and evidence formed by accounting documents that record and reflect the economic operations of an enterprise, such as accounting documents, accounting books and financial statements. Accounting files are the most basic, the most complete and the most authentic record in society.