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会计档案管理,是会计管理工作的一个重要组成部分,是整顿和加强财会工作的—项重要内容。会计档案是清帐、查帐的依据,在经济管理过程中,起着“总结过去、控制现在,规划未来”的重要作用。因此,应重视和加强会计档案的管理工作。笔者认为,对会计档案的管理,可以归纳为“三统一”和“四把关”。一、“三统一”第一,按统一的标准,对会计档案资料进行分类管理。
Accounting file management, accounting management is an important part of the work is to rectify and strengthen the accounting work - an important part. Accounting files are the basis for checking accounts and checking accounts. In the course of economic management, accounting files play an important role in “summarizing the past, controlling the present and planning the future.” Therefore, we should attach importance to and strengthen the management of accounting files. The author believes that the management of accounting files, can be summarized as “three unities” and “four checks.” First, the “three unities” First, according to a unified standard, the accounting records data classification management.