会计档案是财会人员通过一系列财务工作而形成的会计凭证、会计账簿和财务报告等记录和反映经济工作的重要史料和证据。完整准确的会计档案,对研究各个时期的经济和财务活动具有极其重要的作用。然而,在一些单位的会计工作中,重核 Accounting files are accounting documents, accounting books and financial reports formed by a series of financial work by accounting personnel and important historical materials and evidences reflecting economic work. Complete and accurate accounting records have an extremely important role in studying the economic and financial activities of various periods. However, in some units of accounting work, the core