会计档案不仅是重要的经济档案,也是企业档案的重要组成部分。因此,会计档案的科学管理对已步入信息时代的当今社会具有重要的现实意义。本文主要阐述会计档案工作管理目的及意义,分析会计档案管理,揭示现行档案管理体制自身的不足及存在的问题,通过探索研究按照市场化、法制化、现代化的发展方向,完善会计档案管理的措施,逐步建立起与企业发展相适应的会计档案管理体制。 Accounting files is not only an important economic file, but also an important part of corporate records. Therefore, the scientific management of accounting files has an important practical significance for today’s society that has entered the information age. This article mainly elaborates the purpose and significance of the management of accounting files, analyzes the management of accounting files, reveals the shortcomings and existing problems of the current file management system itself, and through the exploration and research, measures to improve the management of accounting files in accordance with the development direction of marketization, legalization and modernization , And gradually establish and management of the development of the accounting system suitable for the development of enterprises.