会计档案是指各个单位或其他经济组织的会计部门或会计人员在经济活动中直接形成的并按照统一规律保存起来备查考的会计账簿、会计凭证、会计报表等会计核算材料,以及实行会计电算化后的存储软件、会计数据磁盘、磁带、光盘和计算机打印出来的会计账簿、记账凭证、会计报表等。通过会计档案,可以了解每项经济业务的详细情况及来龙去脉;可以检查一个单位是否遵守财经纪律,在会计工作中有无弄虚作假、违法乱纪等行为;会计档案还可以为国家、单位提供详尽的经济资料,为国家制定宏观经济政策及单位制定经营决策提供参考。会计档案是重要的经济档案,是国家档案的重要组成部分,也是各部门的重要档案之一,它在会 Accounting files refers to accounting units or other economic organizations, accounting departments or accounting personnel directly formed in economic activities and kept in accordance with a uniform law for future reference accounting books, accounting vouchers, accounting statements and other accounting materials, as well as the implementation of accounting After the storage software, accounting data disk, tape, CD and computer print out the accounting books, accounting vouchers, accounting reports. Through the accounting files, you can understand the details of each business and the context of the ins and outs; you can check whether a unit to comply with financial discipline, accounting fraud or illegal behavior; accounting files can also provide detailed information for the country, unit Economic data for the country to formulate macroeconomic policies and business units to develop business decisions provide a reference. Accounting file is an important economic file, is an important part of the national file, but also one of the important files of various departments, it will be