论文部分内容阅读
会计档案是记录和反映一个单位经济业务的重要史料和证据,会计档案管理是会计工作的重要组成部分。然而,会计档案管理作为财务管理的最后一个环节,往往容易被忽视,形成财务管理工作的一个薄弱环节,直接影响财务管理的质量和水平。档案管理是一门学问,需要会计人员去认真学习、去积极探索。加强会计档案管理可以促进财务管理水平的提高,可以使会计档案管理工作更好地为经济建设和经济体制改革服务。
Accounting records are important historical documents and evidences of recording and reflecting a unit’s economic operations. Accounting records management is an important part of accounting work. However, as the last step of financial management, the management of accounting records tends to be overlooked and forms a weak link in financial management, which directly affects the quality and level of financial management. File management is a knowledge, accounting personnel need to seriously study, to actively explore. Strengthening accounting records management can promote the improvement of financial management level, and make the management of accounting records better serve the economic construction and economic system reform.