计档案是企事业单位和机关团体在经济管理和各项会计核算活动中直接形成的作为历史记录保存下来的会计凭证、会计帐薄和会计报表等材料。它是记录和反映经济业务、财务收支状况及其结果的重要史料和证据，是国家档案的重要组成部分。长期以来，“轻入档、重会计”的现象比较普 Accounting files are materials such as accounting vouchers, accounting books, and financial statements preserved as historical records that are directly formed by enterprises, institutions, and government agencies and organizations in economic management and various accounting activities. It is an important historical document and evidence that records and reflects the status of economic affairs and financial revenues and expenditures and its result and is an important part of the national archives. For a long time, “light into files, heavy accounting,” the phenomenon is more general