会计档案是各项经济建设活动中形成的原始记录,是各机关,企业、事业单位全部档案的重要组成部分。它不仅是经济研究的可靠资料,而且也是监督、检查和制订会计工作方针、政策以及改善机关,企业、事业单位经济管理不可缺少的依据和条件。长期以来,各单位都已形成和积累了大量的会计档案,但不少单位对会计档案的管理重视不 Accounting files are the original records formed in various economic construction activities and are an important part of all archives of various organs, enterprises and institutions. It is not only a reliable source of economic research, but also an indispensable basis and condition for supervising, examining and formulating accounting principles and policies as well as improving the economic management of institutions, enterprises and institutions. For a long time, all units have formed and accumulated a large amount of accounting files, but many units attach importance to the management of accounting files