《档案学通讯》1992年第四期发表的《对建立会计档案管理体系之研究》一文,提出建立会计档案管理体系问题.它不仅脱离会计学理论和实际,也脱离档案学理论和实际.一、会计管理与会计业务会计管理是一个特别的概念,它包括职能管理和业务管理两个方面.职能管理属于生产经营活动过程,对企业经营管理起作用,也称管理会计.在生产经营过程中它对资金运动的计划、组织与控制,包括:1、贯彻执行党的方针、政策和国家规定的会计制度;2、组织资金运动,提高资金利用效果;3、对企业成本和流通情况进行会计分析,提供经营决策;4、通过会计监督,维护财经纪律.会计业务管理是会计数据处理过程,也称理财会计.它以货币为计量单位,以会计凭证、帐簿、报表为主要形式来记录和反映经济活动的一种核算工具,包括:1、凭证的填制和审核;2、帐户的设置与记帐;3、会计报表的编制;4、成本计算与财产的清查.会计管理与会计业务是相互联系又相互区别的两个工作过程.过去由于实行计划经济,会计成为实现财务目标的一种方法,是一种“为财务的会计”.随着经济体制改革,企业扩大经营自主权,是自负盈亏的经济实体,要加强成本核算,强调发挥会计管理的职能作用.会计管理文件和会计业务材料有不同的形成过程.会计管理文件产生于企业生产经营活 The article “Research on the Establishment of Accounting Records Management System” published by Archives Communication in the fourth issue of 1992 proposed the establishment of accounting records management system, which not only departed from the theory and practice of accounting but also from the theory and practice of archives. , Accounting management and accounting business accounting management is a special concept, which includes two aspects of functional management and business management.Function management belongs to the process of production and business activities, the role of business management, also known as management accounting.In the production and operation process It plans, organizes and controls the capital movement, including: 1. Implementing the party’s guidelines, policies and the accounting system prescribed by the state; 2. Organizing the capital movement to improve the capital utilization effect; 3. Accounting the cost and circulation of the enterprise Analysis, and provide business decisions; 4, through the accounting supervision, to maintain financial discipline. Accounting business management is accounting data processing, also known as financial accounting.It monetary units of measurement, accounting vouchers, books, reports as the main form of record And an accounting tool that reflects economic activities, including: 1, filling and verification of vouchers; 2, account setting and billing; 3, Calculation of accounting and property inventory accounting management and accounting business are interrelated and two separate work processes in the past due to the implementation of a planned economy, accounting has become a way to achieve financial goals, is a As the financial accounting. With the economic reform, enterprises to expand their operating autonomy, is a self-financing economic entity, to strengthen cost accounting, emphasizing the role of accounting management functions.Accounting management documents and accounting business materials have different forms Process. Accounting management documents produced in the production and business activities