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在会计档案的清理、立卷、归档过程中,我们体会到,建立健全会计档案,必须树立三个观点,抓好五个环节。即: 政策观点:不能把会计档案工作单纯看成是收收发发,打打算算,可有可无的事务性工作,而是在经营和管理生产的过程中贯彻执行党和国家方针、政策、法令及财经制度的真实记载。会计工作的一张报表,一笔帐、一张单据象一把尺子衡量着企业历史发展的进程和当时政策的执行情况,决不可等闲视之。
In the process of clearing, filing and filing of accounting files, we realize that we must establish three points of view and do a good job in five areas in establishing and improving the accounting records. That is, the policy point of view: we can not regard the work of accounting files as a mere transactional work that takes in the revenue, the calculation, and the dispensable. Instead, it carries out the party’s and the state’s policies and policies in the course of operating and managing production, Act and the financial system of the true record. A statement of accounting work, an account, a document like a ruler to measure the development of the historical process and the implementation of the policy at the time, must not be ignored.