会计档案是机关、企事业单位经济发展的详细记录,是会计检查、会计分析、查找利用的重要依据和凭证。但是,由于近几年一些单位领导存有“收集保险、销毁危险”的认识,使得会计档案出现了只“吸收”不“排出”的“肿涨”现象。大量需要按规定销毁而没有销毁的会计档案已经成为各级档案部门的负担和累赘,成为制约档案工作发展的重要因素,给档案工作的全面发展带来了很大的负作用:第一,大量失去保存价值的会计档案充塞库房与有价值的其它档案同样进行整理、保管,无疑是对人力、物力、财力的极大浪费。第二,容易造成玉石不分。 为什么该销毁的档案没有按照国家的规定进行销毁,分析其 Accounting archives is a detailed record of the economic development of institutions, enterprises and institutions and is an important basis and voucher for accounting inspection, accounting analysis, and finding and utilizing. However, due to the recognition of “collecting insurance and destroying danger” by some unit leaders in recent years, there has been a phenomenon of “swelling up” in the accounting archives that only “absorbs” and “does not expel”. A large number of accounting files that need to be destroyed without being destroyed have become the burden and cumbersome of archives departments at all levels and become an important factor restricting the development of archives work. This has brought a great negative effect on the overall development of archives work. First, Lost the preservation of the value of the accounting records stuffed Treasury and other valuable archives the same order, custody, is undoubtedly a great waste of manpower, material and financial resources. Second, easy to cause jade regardless. Why the destroyed file has not been destroyed in accordance with the provisions of the state, analyze it