建国以来,各级机关、团体、国营企业和事业单位(以下简称各单位),形成和积累了大量会计档案。多数单位的档案部门和财务会计部门按照有关制度的规定,做到了妥善保管,严格交接,提供利用,按期销毁,发挥了会计档案的史料和证据作用。但是,也有相当一部分单位的会计档案管理混乱,随意堆放,不办交接,毁损、散失、泄密等问题比较严 Since the founding of the People’s Republic of China, a large number of accounting files have been formed and accumulated by organs, organizations, state-owned enterprises and institutions (hereinafter referred to as “units”) at all levels. Archives departments and financial and accounting departments of most units have done their best to keep the records, provide them strictly and destroy them on schedule, and have played the role of historical materials and evidences of accounting files in accordance with the provisions of the relevant system. However, there are also a considerable number of units of accounting records management chaos, free stacking, do not do, damage, loss, leaks and other issues more stringent