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为规范会计档案管理工作,提高会计档案现代化管理水平,近日,由国家档案局、财政部最新修订的《会计档案管理办法》(以下简称“新《管理办法》”)正式公布,自2016年1月1日起施行。1984年,国家档案局、财政部联合印发了《会计档案管理办法》(以下简称“原《管理办法》”)。原《管理办法》的实施,对规范和加强单位会计档
In order to standardize the management of accounting records and improve the modern management level of accounting records, Recently, the “Archives Management Measures” (hereinafter referred to as “the new” Management Measures “) newly revised by the State Archives Bureau and the Ministry of Finance were formally announced since 2016 January 1, the year shall come into force. In 1984, the State Archives Bureau and the Ministry of Finance jointly issued the Administrative Measures on Accounting Archives (hereinafter referred to as the ”original“ Administrative Measures). The original ”Management Measures" of the implementation of the standard and strengthen the unit accounting files