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会计档案保管一定期限后,就要进行鉴定、销毁,将有保存价值的会计档案继续更好的保存下来,无价值的进行清理、销毁。所谓会计档案鉴定就是指对已达到保管期限的会计档案,按照有关原则、规定进行清理、甄别,判定它们是否还有保存价值的一项工作。所谓会计档案的销毁就是指鉴定后,对不需要的会计档案,按一定的程序进行处理的一项工作。会计档案鉴定与销毁的主要目的,在于正确地确定需要继续保存的会计档案,保护有价值的珍贵会计档案,剔除销毁不需要保存的会计档案。
Accounting records kept for a certain period of time, we must carry out identification, destruction, the preservation of the value of the accounting records will continue to be better preserved, worthless to clean up and destroy. The so-called accounting file identification refers to the accounting records have reached the shelf life, in accordance with the relevant principles and provisions of the clean-up, screening, to determine whether they still have a value-saving work. The so-called destruction of accounting files refers to the identification, the unwanted accounting files, according to a certain process for processing a job. The main purpose of appraisal and destruction of accounting files is to correctly identify the accounting records that need to be kept, to protect valuable and valuable accounting records, and to eliminate and eliminate the accounting records that need not be preserved.