会计档案的整理是对全宗内会计档案进行分类、组卷、排列和编目的活动,是会计档案管理有序化工作的开端。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。随着计算机与网络技术的发展,会计工作逐步实现集中核算与电算化。与此同时会计档案资料管理的工作模式、技术方法都随之发生了重大变化,并注入了新的内容。如何适应规范化会计材料的立档与保管,积极探索会计档案现代管理模式,保证财务会计数据的安全、完整,使会计档案信息及时、准确、完整,是财务核算中心在会计档案管理工作中面临的一个新的挑战。 The consolidation of accounting files is the activity of sorting, composing, arranging and cataloging the accounting files in the Fonds, which is the beginning of the work of orderly management of accounting records. 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. With the development of computer and network technology, accounting has gradually realized centralized accounting and computerization. At the same time, the working modes and technical methods of accounting file management have undergone major changes and new contents have been injected. How to adapt to the establishment and maintenance of standardized accounting materials, and actively explore the modern management mode of accounting files to ensure the safety and integrity of financial accounting data so that the accounting file information is timely, accurate and complete, which is facing the financial accounting center in the management of accounting records A new challenge.