会计档案是会计凭证、会计账簿和财务会计报告等会计核算资料,是记录和反映单位经济业务的重要史料和证据。会计档案对于明确经济责任、提供会计信息发挥着重要作用。按照财政部和国家档案局制订的《会计档案管理办法》,国家机关、社会团体、企业、事业单位等,都应建立 Accounting files are accounting documents, accounting books and financial accounting reports and other accounting information, which is an important historical document and evidence to record and reflect the unit’s economic operations. Accounting files play an important role in clarifying economic responsibility and providing accounting information. In accordance with the Accounting File Management Measures formulated by the Ministry of Finance and the State Archives Bureau, state organs, social organizations, enterprises and institutions should be established