会计档案是指会计凭证、会计账簿和会计报表等会计核算专业材料,是记录和反映经济业务的史料和证据,在农村会计工作中起着十分重要的作用。但是,由于历史的原因,长期以来,农村会计档案工作一直十分薄弱,会计史料的保管一片狼籍:或蓬首垢面,流离失所;或虫蛀鼠啃,霉烂变质;或包捆袋装、吊熏“腊肉”;或就地堆积,破烂不堪,加之村会计人员变动频繁,移交时只重钱物,不点档案,谁当会计就由谁背档案,由此而导致人死“案”未结的现象 Accounting files refer to professional accounting materials such as accounting documents, accounting books and accounting statements, which are historical materials and evidences for recording and reflecting economic business. They play a very important role in rural accounting work. However, due to historical reasons, the work of rural accounting archives has long been very weak. The accounting historical records have been kept in the wrong hands for a long time, or have been lost in their heads or moulted, mildew deteriorated, or bagged in bags or hanging Smoked “or bacon ”; or pile up on the ground, dilapidated, coupled with frequent changes in accounting personnel in the village, the transfer of only the money, not the file, who should be on file accounting, which led to death Case "the phenomenon of the unsettled