企业会计档案,是在企业经济活动中形成的,是企业经济活动的真实记录,它在形式上表现出高度的原始性,在内容中反映出明显的确凿性,决定了它在企业经济活动中具有凭证和实在的参考作用。会计档案完整、系统地记录和反映一个单位、一个部门或一个地区的经济活动状况。会计档案除了服务于经济工作外,还对文书档案起着有益的补充作用。长期以来,由于经济活动中形成的凭证、帐册等和人们的利益休戚相关,人们对这部分材料的整理、保管工作十分重视。建国以来,财政部、国家档案局对会计档案的整理工作制订了一些暂行办法和行政法规。1984年,财政部国家档案局制发了《会计档案管理办法》。同时,会计档案的完整程度(尤其是50、60年代)要比文书档案好得多,既完整,又系统。如在60年代初,我国正处在困难时期,我们厂下放了一批职工回乡参加农业生产,在反右中又错划了个别同志。近几年他们要求落实党的政策,就需要查找离开工作岗位的 Enterprise accounting files, formed in the economic activities of enterprises, is a true record of the economic activities of enterprises. It shows a high degree of original in form and reflects the obvious certainty in the content that it determines its economic activities in the enterprise With a certificate and the real reference. Accounting records are complete and systematic records and reflect the economic activity of a unit, a department or a region. Accounting files in addition to serving economic work, but also play a useful complement to the file instrument. For a long time, due to the economic activities in the formation of vouchers, books and other interests and people are closely related to people in this part of the material consolidation, custody of great importance. Since the founding of the People’s Republic, the Ministry of Finance and the State Archives have formulated some interim measures and administrative regulations on the consolidation of accounting files. In 1984, the State Archives Bureau of the Ministry of Finance issued the Accounting File Management Measures. At the same time, the integrity of accounting records (especially the 1950s and 1960s) is much better than the paperwork, both complete and systematic. As in the early 1960s, our country was in a difficult time. We sent a group of workers back to the countryside to participate in agricultural production. In the Anti-Right Movement, we mistook individual comrades. In recent years, when they demanded that the party’s policies be implemented, they need to look for jobs left behind