会计档案,是指在各级机关、团体、企事业单位或其他经济组织中自然形成的,并按照一定的规律保存备查的会计信息载体,它是记录和反映经济业务的重要史料和证据,是国家档案的重要组成部分,也是各单位的重要档案之一。尽管《会计法》、《会计档案管理办法》对会计档案的管理作了具体规定,但是当前会计档案管理中存在不少问题,主要是: 一、思想认识不足,档案观念淡薄。一些单位的领导人和会计人员对加强会计档案管理的意义,作用认识不足,认为会计档案对经济效益没有影响。视之为可有可无,可管可不管的一项工作,以致出现会计档案无专房、专人、专橱的 Accounting archives refers to the accounting information carrier naturally formed at various levels of government agencies, organizations, enterprises and institutions or other economic organizations and kept for future reference in accordance with certain rules. It is an important historical document and evidence for recording and reflecting economic business and is National Archives an important part of all units is an important file. Although the “Accounting Law” and “Accounting Archives Management Measures” for the management of accounting files made specific provisions, but there are many current accounting file management problems, mainly: First, lack of understanding of ideas, the concept of weak archives. The leaders and accountants of some units do not have enough understanding of the significance and role of the management of accounting files and think that the accounting files have no effect on the economic benefits. Think of it as dispensable, manageable work, resulting in accounting files without a room, hand, special cabinet