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一、会计档案管理工作发展现状近年来,在不断探求会计工作发展规律的进程中,人们逐步深切地认识到,重视会计工作,尊重会计制度,就会有力促进经济社会的健康和谐发展;削弱会计工作,忽视会计制度,经济社会发展就会受到不同程度的损害。在当今社会主义市场经济快速发展、社会转型的重要时期,人们更加深刻地认识到会计工作与经济发展、会计秩序与社会环境、会计档案与监督机制之间的良性互动关系,期望以适宜的形式,对会计档案管理的地位作用予以明确,并对会计档案与会计核算、会计监督关系作出具体规定。
First, the development of accounting records management status In recent years, continuous exploration of the law of accounting development process, people gradually realize that emphasis on accounting, respect for the accounting system, it will effectively promote the healthy and harmonious development of economy and society; weakened accounting Work and ignore the accounting system, economic and social development will be subject to varying degrees of damage. In today’s important period of rapid development of the socialist market economy and social transformation, people have more profoundly realized the benign interaction between the accounting work and economic development, the accounting order and the social environment, the accounting archives and the supervision mechanism. It is expected that in an appropriate form , The status of accounting records management role to be clear, and the accounting records and accounting, accounting supervision relations to make specific provisions.