会计档案是财会人员通过一系列财务工作而形成的生凭证、会计账簿和财务报告等记录和反映单位经济工作的重要史料和证据。会计档案不但是各单位的重要档案,也是会计工作的重要组成部分,是国民经济发展建设中的重要依据和必要条件。加强会计档案管理要从规范会计基础工作入手,加强会计档案管理有利于促进和规范会计基础工作。 Accounting archives are important documents and accounting books and financial reports formed by a series of financial work by accounting personnel and important historical documents and evidence that reflect the economic work of the unit. Accounting files are not only an important file of all units, but also an important part of the accounting work. They are an important basis and necessary conditions for the development of the national economy. To strengthen the management of accounting records from the standard accounting basis to start working to strengthen accounting records management will help promote and standardize the accounting basis.