会计档案是各种社会组织在经济管理活动中形成的具有一定保存价值的会计凭证、账簿和报表等会计文件。按照《高等学校档案实体分类法与高等学校档案工作规范》的划分,高校会计档案称为财会档案,作为一个大类而单独存在。它划分为综合类(CK11)、会计报表类(CK12)、会计账簿类(CK Accounting files are all kinds of accounting documents, accounting books and statements and other accounting documents formed by various social organizations in economic management activities and have a certain preservation value. In accordance with the “classification of colleges and universities file entity classification and the work of colleges and universities file,” the division of college accounting files known as the accounting files, as a general category and exist separately. It is divided into comprehensive class (CK11), accounting statements (CK12), accounting books (CK