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财会凭证档案是财会档案的重要组成部分,真实地记录了一个机关、团体、企事业单位在经济活动、经济业务中经费使用的审批程序、使用方向、使用金额、使用日期等信息。凭证档案是保障经济发展、维护经济秩序最基础的原始信息。根据国家财政部、国家档案局一九九八第三十二号文件规定:按会计凭证类、会计账簿类、会计报表类分别划定保期限为永久、长期,即:25~30年不等,其中会计凭证档案保管期限15年。
Accounting documents is an important part of the accounting records, a true record of an organ, groups, enterprises and institutions in the economic activities, the use of funds in the economic examination and approval process, the use of direction, the amount of use, the date of use and other information. Voucher archives are the most basic and original information for ensuring economic development and maintaining economic order. According to the State Department of Finance and the State Archives Bureau Document No. 38 of 1998, it stipulates that the term of insurance shall be permanently and long-term according to the accounting vouchers, accounting books and accounting statements, respectively: 25 to 30 years , Of which the accounting voucher file retention period of 15 years.