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目前,各单位会计档案整理工作存在较多问题,主要表现为:归档范围不正确,案卷格式不统一,装具不规范,等等。本文根据财政部《会计档案管理办法》和国家档案局《会计档案案卷格式》的有关要求,从会计档案的案卷格式、装具标准的具体格式,以及各类会计档案收集、装订、装盒、编号的方法和规则等方面,对如何规范行政事业单位会计档案整理工作,进行了初步探讨。
At present, there are many problems with the consolidation of accounting files in various units, mainly as follows: the scope of filing is not correct, the formats of the files are not uniform, the equipment is not standardized, and so on. According to the requirements of the Ministry of Finance, “Accounting Archives Management Measures” and “Archival File Format of State Archives”, the paper analyzes the file format of accounting files, the specific format of equipment standards, and various types of accounting files collection, binding, boxing, Methods and rules, and other aspects of how to standardize the administrative institutions of accounting files finishing work carried out a preliminary discussion.