会计档案是记录和反映一个单位经济业务的重要史料和证据,会计档案管理是会计工作的重要组成部分。由于会计档案管理是财务管理的最后一个环节,往往容易被忽视,形成财务管理工作的一个薄弱环节,直接影响财务管理的质量和水平。加强会计档案管理可以促进财务管理水平的提高,也可以使会计档案管理工作更好地适应社会主义现代化建设和经济体制改革的需要。 Accounting records are important historical documents and evidences of recording and reflecting a unit’s economic operations. Accounting records management is an important part of accounting work. Because the management of accounting records is the last step of financial management, it is often overlooked, forming a weak link in financial management, which directly affects the quality and level of financial management. Strengthening accounting records management can promote the improvement of financial management level, and also can make the management of accounting records better adapted to the needs of socialist modernization and economic system reform.