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会计档案是国家全部档案的重要组成部份,也是各单位的重要档案之一。它记录反映了一个单位、部门、地区的经济活动状况;为制定国民经济计划、预测经济前景、搞好国民经济的综合平衡提供重要的资料;也是进行会计监督、财务分析和确定经济决策的可靠依据。可见,搞好会计档案工作是加强经济管理的基础工作之一;对于保证经济体制的改革、提高经济效果、促进社会主义现代化建设具有重要的作用。
Accounting files is an important part of the national archives, but also one of the important files of all units. It records the economic activities of a unit, department and region. It provides important information for formulating national economic plans, forecasting the economic prospects and improving the overall balance of the national economy. It also carries out accounting supervision, financial analysis and determination of the reliability of economic decisions in accordance with. Therefore, improving accounting archives is one of the basic tasks of strengthening economic management. It is of great significance to ensuring the reform of the economic system, improving economic results and promoting socialist modernization.