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会计档案是国家档案的重要组成部分,也是各单位的重要档案之一。它不仅是经济活动的历史记录,还是信息资源的一部分。会计档案为国家经济建设的计划和决策,对宏观经济运行进行管理和监督提供真实可靠的信息,是编制国家和地方预算的重要依据;为机关、企事业单位加强内部微观经济管理提供丰富的原始数据,是编制单位预算、财务收支计划的重要依据是打击经济领域的犯罪活动和反对不正之风的有力工具;是研究经济和财政历史的可靠史料。由此看来,加强会计档案管理工作具有十分重要的意义。
Accounting files is an important part of the national archives, but also one of the important files of the units. It is not only a historical record of economic activity, but also a part of information resources. Accounting files for the country’s economic construction planning and decision-making, management and supervision of the macroeconomic operations to provide real and reliable information is an important basis for the preparation of national and local budgets; for organs, enterprises and institutions to strengthen the internal micro-economic management provides a rich source of raw The data is the basis for compiling the unit budget and the financial revenue and expenditure plan. It is a powerful tool in cracking down criminal activities in the economic field and opposing unhealthy tendencies. It is a reliable historical data for studying economic and fiscal history. From this, it is of great significance to strengthen the management of accounting records.