顾名思义,经营档案是记录企业经营管理活动的归档保存的各种文件材料。每个企业的经营档案都是其经营管理活动的真实记载,是第一手材料,具有重要的依据、凭证作用,特别是在维护企业的经济利益和合法权益方面有着其他档案所无法代替的作用。而目前对于流通企业来讲,经营档案如何归档范围、内容、分目均无文可循,故大有讨论交流的必要,以逐步走上健全、科学、规范的轨道。 As the name suggests, business records are various documents that document the preservation and management of business management activities. Each company’s operating records are the true records of its business management activities, are first-hand materials, have important basis, credential role, especially in the maintenance of the company’s economic interests and legitimate rights and interests have other files can not replace the role of . At present, for distribution companies, there is no document to govern the scope, content, and sub-headings of the archives. Therefore, it is necessary to discuss the exchanges so as to gradually embark on a sound, scientific, and standardized track.