企业会计档案是记录并真实反映企业经济活动重要资料,是具有保存利用价值的会计凭证、会计账簿、财务报告等会计核算的专业材料。为企业改善经营管理、评价财务状况、考核经营业绩、加强宏观调控提供重要的信息,是具有法律效力的重要依据。 Enterprise accounting records is a record and truly reflect the economic activities of important information, is to preserve the value of the use of accounting documents, accounting books, financial reports and other accounting professional materials. It is an important basis for enterprises to improve their operation and management, evaluate their financial status, evaluate operating performance and strengthen macro-control to provide important information.