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会计产生于管理经济的需要,社会生产越发展,经济活动越复杂,对经济管理的要求就越高,对会计的依靠程度也就越大。正像国务院副总理姚依林同志在1980年召开的全国会计工作会议上所讲的那样:“从我们国家的需要来说,会计工作的重要性完全不低于科学技术。”随着人们在管理经济中对会计的依赖程度,也必须要建立起一个完整、科学的会计档案信息系统。 (一)对会计档案定义的讨论。 “会计档案”一词,最早出现在1962年5月18日财政部、国家档案局《关于修订预算会计帐簿、凭证、报表保管期限的通知》一文的附件中,此文所言的会计档案明确指的是:“各种预算会计制度中所规定的各种帐簿、原始凭证、记帐凭证,本机关编制的报表和所属机关以及其他机关编送的报表。”这个会计档案的定义,是在我国建立起自己工业体系不久和总结了十几年对“会计资料”保管的情况下而定义的,适合我国当时会计工作的需要,为我国建国以来有效地收集、整理、积累、保存和利用会计档案起了决定性的作用。但是,这里需要指出的是,此文还规定“会计法令、会计制度、会计检查报告和会计工作总结等顶文件,都按照一般公文保管和销毁的规定办理。”这项规定一直延用至今。笔者认为,这就在最初就将完整的会计档案系统,人为地割裂开来。这是?
Accounting arises from the need to manage the economy. The more social production develops, the more complicated the economic activities, the higher the requirements for economic management and the greater the degree of dependence on accounting. Just as Comrade Yao Yilin, vice premier of the State Council, commented at the National Conference on Accounting Work held in 1980: “The importance of accounting in our country is no less powerful than that of science and technology.” As people manage the economy In the degree of dependence on accounting, we must also establish a complete and scientific system of accounting records information. (A) of the discussion on the definition of accounting files. The term “accounting file” first appeared in the annex to the article of the Ministry of Finance and the National Archives dated May 18, 1962, “Notice on Revising the Budget, Accounting Books, Vouchers, and Period of Safekeeping of Financial Statements”. The accounting file mentioned in this article Clearly refers to: “a variety of budget accounting system stipulated in the various books, original vouchers, accounting vouchers, statements prepared by the authorities and their agencies and other agencies to prepare the statements.” The definition of the accounting file, It is defined in the situation that our country established its own industrial system in the near future and summed up the custody of “accounting data” for more than a decade, which is suitable for the accounting work in our country at the time, and effectively collected, sorted out, accumulated and preserved The use of accounting files has played a decisive role. However, what needs to be pointed out here is that this article also stipulates that “the top documents such as the accounting laws and regulations, the accounting system, the accounting inspection report and the accounting work summary shall be handled in accordance with the custody and destruction of ordinary documents.” This provision has been extended to the present day. The author believes that this will be the first complete accounting file system, artificially cut apart. this is?