随着现代文明社会的进步,会计档案管理受到了越来越高的关注,作为会计业务不可分割的部分,其重要性得到了普遍认同,因而对会计档案管理的要求也自然被提升到了前所未有的高度。但是我们要清楚地认识到,当前会计档案管理依然纯在着很多的问题。本文在介绍会计档案管理内容的基础上,对于当前会计档案管理所存在的,亟待解决的诸多问题进行尝试性的分析和解答,进而希望企业、单位在实现自身的效益同时能够实现社会效益。 With the progress of modern civilized society, accounting records management has received more and more attention. As an integral part of accounting business, its importance has been generally accepted, so the requirements of accounting records management has naturally been promoted to an unprecedented height. However, we must clearly understand that the current accounting records management is still purely a lot of problems. Based on the introduction of the contents of accounting file management, this article tries to analyze and answer many problems which need to be solved in current accounting file management, and hope that enterprises and units can realize their own benefits and social benefits at the same time.