会计档案是在会计活动中形成的、反映经济业务的历史记录,是反映各单位会计活动和经济活动的原始凭证和依据。会计档案包括会计凭证、会计账簿、会计报表及其他会计专业材料。凡是实行独立核算的单位,都会形成会计档案。会计档案管理工作是一项复杂 Accounting records are formed in accounting activities and reflect the historical records of economic operations. They are the original vouchers and evidences reflecting the accounting activities and economic activities of all units. Accounting files include accounting documents, accounting books, accounting statements and other accounting professional materials. Any unit that practices independent accounting will form an accounting file. Accounting records management is a complex task