《中华人民共和国会计法》经六届全国人大常委会第九次会议审议通过后已经公布,于今年3月1日起施行。它将为全面加强我国的会计工作,促进我国会计工作的水平不断提高,提供保证。会计档案管理工作,是会计工作的重要组成部分。每一个会计人员和有关的档案管理人员,都要认真学习《会计法》第十五条关于“会计凭证、会计帐簿、会计报表和其他会计 The Law of the People’s Republic of China on Accounting, which was announced after the 9th meeting of the 6th NPC Standing Committee, came into force on March 1 this year. It will provide a guarantee for strengthening the accounting work in our country in an all-round way, promoting the continuous improvement of the accounting work in our country. Accounting records management, accounting work is an important part. Every accountant and related file manager must conscientiously study the “Accounting Law” Article XV on "accounting vouchers, accounting books, financial statements and other accounting