会计档案是指机关、企业、事业单位或其他经济组织的财会部门或会计人员在经济活动中直接形成的,并按照统一规律保存起来备查考的会计凭证、会计账簿、会计报表等会计核算材料,还包括实行会计电算化后的存储软件、会计数据磁盘、磁带、光盘和计 Accounting files refers to the accounting documents, accounting books, accounting statements and other accounting materials that are directly formed by the accounting department or accounting personnel of the organs, enterprises, institutions or other economic organizations in economic activities and are kept for reference in accordance with the uniform law. Also includes the implementation of accounting computerized storage software, accounting data disk, tape, CD and meter