众所周知,财政是国家的组织活动,属行政管理范畴。但我们也应该看到,财政部门又是国家为了实现其职能的需要而凭借政权的力量,直接参与社会经济活动的重要部门,是经济领域的特殊社会现象,亦属经济范畴。正因为人们对后者的认识不足,在相当长一段时间,财政档案仅被看作是一种普通的文书档案,致使在财政档案的管理和使用上存在着不甚合理的地方:一是归档不齐全。人们只注重于财政部门的“红头”文件的收集,而对更能直接体现财政活动面貌的收付活动中的来往文书、文据等,却未能及时归档,或作为各职能科室的“小家当”,没有实行集中统一管理,影响了财政档案的齐全完整;二是管理不合理。各地财政部门大多是将财政档案生硬地 As we all know, finance is the organization of the country’s activities, is an area of ​​administrative management. However, we should also see that the finance department is also a special social phenomenon that is directly involved in the social economic activities by the power of the government in order to fulfill its functions. It is also a special social phenomenon in the economic field and belongs to the economic category. Because of the lack of understanding of the latter, for a long period of time, the financial files can only be regarded as an ordinary file of documents, resulting in the management and use of financial files there is not reasonable: first, incomplete. People only focus on the collection of “red tape” documents of the financial departments. However, they fail to file documents and documents in a collection and payment activity that can directly reflect the appearance of financial activities, Belongings ", did not implement centralized and unified management, affecting the complete and complete financial files; Second, the management is unreasonable. Most of the financial departments around the financial records will be blunt