财会档案是国家全部档案的一部分,是历史的真实凭证。它对于了解社会经济状况,制定国民经济计划,改善经营管理,都具有重要的意义。但是,财会档案材料至今在不少机关、团体还没有认真进行清理、归档,部分单位管理不善,致使这类档案材料不能发挥应有的作用。财会档案工作是当前国家档案工作的一个薄弱环节。 Accounting files are part of the country’s entire archive and are the true proof of history. It is of great significance for understanding the social and economic conditions, formulating plans for national economy and improving management. However, the files and materials of the accounting files have not yet been seriously cleaned up and archived by some agencies and organizations so far, and the management of some units is not good enough, and such archival materials can not play their due role. The accounting and archives work is a weak link in the current national archives work.