农村会计档案是农村财务工作的第一手资料,真实地记载了村委或个人在经济往来中的收入支出等经济情况,涉及到集体、个人的切身利益,所以会计档案一旦错销,会给农村集体、农村企业及个人带来很大损失。因此会计档案的鉴定销毁工作是一项严肃、细致且难度大、责任重的工作,来不得半点马虎。本文从目前农村(社区)会计档案保管现状谈一下会计档案销毁过程中 Rural accounting archives is the first-hand information on rural financial work, which truly records the economic conditions such as the income and expenditure of village committees or individuals in economic exchanges and the vital interests of collectives and individuals. Therefore, once the accounting archives are wrongly sold, Rural collectives, rural enterprises and individuals have caused great losses. Therefore, the identification and destruction of accounting files is a serious, meticulous and difficult task, heavy responsibility, not sloppy slightest. This article from the current status of rural (community) accounting files to talk about the destruction of accounting records