财务档案是一个单位经济活动的记录和反映,是单位审计和查询时重要的凭证与依据。但由于许多单位把经营活动放在财务工作的中心,对财务档案管理工作往往不是很重视,导致一些重要的财务档案没有被保存,给财务和审计管理工作带来了很大的影响。因此,做好财务档案管理工作对提高一个单位的财务工作管理水平具有重要的意义。 Financial records is a unit of economic activity records and reflect the units audit and inquiries important voucher and basis. However, since many units put their business activities at the center of their financial work, they often pay little attention to the management of financial records. As a result, some important financial records have not been preserved, which has greatly affected the financial and auditing management. Therefore, to do a good job of financial records management to improve a unit’s financial management level is of great significance.