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一、财务档案管理的重要意义:表报帐册、原始凭证是经济业务活动的重要历史资料。特别是原始凭汪,既是记录经济业务明确经济贵任的书面证明,又是记帐的依据,必须妥善保管,以便随时抽查利用,同时也便于上级及其他有关机关进行检查了解经济活动和财务收文状况。二、财务档案管理的要求:财务档案要求做到既能保证会计表报、帐册、原始凭证,以及其他有关资料的安全、完整无缺;同时经过一系列整理归纳、陈列,便于事后查找,及时提供有关数据资科。三、我厂财务档案归档方法:归档前必须以总帐为准,核对帐册和各种凭证无误后,才能进行归档。 1.装箱存放:解放后一九六○年以前的财务档案帐册原始凭证(包括转帐、现金、银行存款),按年度填妥清单装箱存放。 2.编号存放:一九六一年至一九六八年的原始
First, the important significance of financial records management: the statement of accounts book, the original voucher is an important historical data of economic business activities. In particular, since the original book was issued, it is not only a written document certifying the economic responsibility of the economy business, but also the basis for the bookkeeping. It must be kept in a safe place so that checks and utilization can be made at any time. It is also convenient for superiors and other relevant departments to conduct inspections and understand economic activities and financial receipts situation. Second, the requirements of financial records management: Financial records required to be able to ensure that both financial statements, books, original vouchers, and other relevant information is safe and complete; at the same time after a series of collated induction, display, easy to find out afterwards, timely Provide information on data science. Third, the method of filing our factory financial archives: Archiving must prevail to the general ledger, check the books and various documents correct before they can be archived. 1. Packing and storage: The original documents (including transfer, cash and bank deposits) of financial records books before 1960 after liberation are packed and stored according to the annual completed list. 2. Numbering: 1961 to 1968, original