所谓会计档案,是指会计凭证、会计账簿和会计报表等会计核算专业资料,以及与会计核算有关的附属资料,它是记录和反映一个单位或一个部门经营业务、财务收支状况及结果的重要史料和证据。会计档案既是企事业单位的重要档案之一,又是国家档案的重要组成部分。 The so-called accounting files, accounting vouchers, accounting books and accounting statements and other accounting professional information, as well as accounting and related ancillary information, which is recorded and reflects a unit or a department of business, financial balance of payments and the results of the important Historical data and evidence. Accounting files is not only one of the important files of enterprises and institutions, but also an important part of the national archives.