最近,财政部和国家档案局联合制发了《会计档案管理办法》。这个办法,统一了全国会计档案的管理制度,划清了会计档案与其他档案的界限,明确了财会部门与档案管理部门的分工协作关系,修订了会计档案的保管期限。这是我国会计工作和档案管理工作的一项重要制度建设。目前,我国企业单位的会计部门和行政事业单位的会计部门有儿 Recently, the Ministry of Finance and the National Archives jointly issued the Accounting File Management Measures. This approach unifies the management system of the national accounting files, defines the boundary between the accounting files and other files, clarifies the division of labor and cooperative relations between the accounting department and the file management department, and revises the shelf life of the accounting files. This is an important system of accounting work and file management in our country. At present, the accounting department of the enterprise units in our country and the accounting department of the administrative units have children