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近几年来,一些基层企业在深化改革过程中,划小了核算单位。但据最近检查发现,核算单位划小后,一些单位会计档案的管理工作比较乱。为此建议划小核算单位的企业,会计档案仍应实行集中管理,并注意做好以下工作。 (1)力求资料齐全,编号不重不漏,查找方便。每年年终由企业财会科负责,把各核算单位的会计资料按会计凭证、帐簿、报表、财会文件四类列出登记表,对会计凭证,要在核算单位编号的基础上,由财会科再按顺序进行编号,
In recent years, some grass-roots enterprises plan to make smaller accounting units during the process of deepening the reform. However, according to the recent inspection, after the accounting unit was small, the management of some units’ accounting files was rather chaotic. For this reason, enterprises planning to small-budget units should still implement centralized management of accounting archives and pay attention to the following work. (1) Seek complete information, number is not important, easy to find. At the end of each year, the enterprise accounting department is responsible for accounting data of all accounting units listed in four categories of accounting documents, books, statements and accounting documents. For accounting documents, on the basis of the number of accounting units, Numbered in order,