经济越发展,会计工作越重要。作为记录和反映经济业务的重要史料和证据的会计档案,在经济活动中的作用也越来越突出。会计档案是企业档案的重要组成部分,而且伴随经济的发展,其比重越来越大。但是,长期以来会计档案的开发利用大都处于你查我找的单一层次上,其应有的价值未能充分有效地发掘和展现。笔者认为在社会主义市场经济条件下,企业会计档案应在以下三个方 The more the economy develops, the more important the accounting work is. As an accounting archive that records and reflects important historical data and evidence of economic business, its role in economic activities is also becoming more and more prominent. Accounting files are an important part of corporate records, and their proportion is growing with the development of the economy. However, for a long time, most of the development and utilization of accounting files are at the single level you searched for, and their due value cannot be fully and effectively explored and displayed. The author believes that in the context of the socialist market economy, corporate accounting files should be in the following three