会计档案开发利用工作由于起步较晚,加之专业局限,目前尚处在思路不够清晰、服务方式较为被动的局面。近年来,国有企业经济体制改革使会计档案的利用率剧增,也为会计档案利用工作提供了大量的实践契机。笔者就档案工作者如何在新经济形势下做好会 Due to the late start of the development and utilization of accounting files and the limitations of the profession, there is still a situation where the ideas are not clear enough and the mode of service is relatively passive. In recent years, the reform of the economic structure of state-owned enterprises has led to a dramatic increase in the utilization rate of the accounting records and also provided a great deal of practical opportunity for the utilization of accounting files. The author of archives workers how to do a good job under the new economic situation