《会计法》第二十三条规定：“各单位对会计凭证、会计账簿、财务会计报告和其他会计资料应当建立档案、妥善保管。会计档案的保管期限和销毁办法，由国务院财政部门会同有关部门规定”。财政部和国家档案局在总结会计档案管理经验和教训的基础上，根据经济发展和会计改革的要 Article 23 of the Accounting Law stipulates that: “All units shall keep archives of accounting vouchers, accounting books, financial and accounting reports and other accounting materials and keep them in safe custody. The period for the keeping of accounting records and the methods for their destruction shall be determined jointly by the financial department under the State Council Department regulations. ” The Ministry of Finance and the State Archives Bureau, based on the experiences and lessons learned from the management of accounting records, according to the requirements of economic development and accounting reform