会计档案是指单位在进行会计核算等过程中接收或形成的,记录和反映单位经济业务事项的,具有保存价值的文字、图表等各种形式的会计资料,包括通过计算机等电子设备形成、传输和存储的电子会计档案,它是记录和反映经济业务的法定证据。利用会计档案资料,既可有助于各单位进行经济前景的预测和经营决策,又可为解决经 Accounting files refers to various forms of accounting information, such as texts and charts, that are stored or received by an entity during the process of conducting accounting and that record and reflect economic and business events of the unit, including the formation and transmission of electronic devices such as computers And stored electronic accounting files, which are statutory evidence of the recording and reflection of economic operations. The use of accounting file information can help all units to forecast the economic prospects and business decisions, but also to solve the economic