一、财务档案及其作用财务档案是指会计凭证、会计账簿和会计报表等会计核算专业材料,它是记录和反映经济业务的史料和证据。财务档案是会计工作作用于会计对象所产生的专业材料,是通过会计核算所取得的会计资料,是单位、企业、社团会计工作从凭证到账簿、再到报表的整个过程的客观反映。具体范围包括会计凭证、会计账簿、财务报告和其他专业资料等四类,其作用:第一,为企业、事业、机关团体等基层单位加强内部的微观管理,提高经济效益和社会效益提供 First, the financial records and its role Financial records refer to accounting documents, accounting books and accounting statements and other accounting professional materials, it is to record and reflect the historical data and evidence of economic operations. Financial records are accounting materials produced by accounting professionals, accounting information obtained through accounting is the objective reflection of the entire process of accounting work from the documents to the books, and then to the statements of the units, enterprises and associations. The specific scope includes four types of accounting vouchers, accounting books, financial reports and other professional materials. Its function is as follows: First, to provide internal and external micro-management for enterprises, institutions, agencies and other grass-roots units to enhance their economic and social benefits