笔者在参加财会基础工作大检查过程中,发现在档案管理上没有按《会计法》的有关规定办,存在着一些问题。如某一食品营业所,是由三个乡镇食品所合并而成的,在办理会计交接时,只移交合并年度的帐薄、报表、凭证等,对以前年度的有关会计档案,均没有办理交接手续,原三个核算点的会计档案也没 In the course of attending the grand inspection of the basic work of accounting, the author found that there were some problems in the management of archives not according to the relevant provisions of the Accounting Law. For instance, a food establishment is amalgamated by three township foodstuffs. In the process of accounting transfer, only the accounts, statements and vouchers in the combined year are transferred, and no transfer is made to the relevant accounting files of the previous year Procedures, accounting records of the original three accounting points did not