“会计档案是指会计凭证、会计账簿和财务报告等会计核算的专业材料,是记录和反映单位经济业务的重要史料和证据。”对于每个企业来说,在会计档案管理过程中,按照国家和行业的相关规定制订档案保管期限,并按照保管期限规定对超过保管期限的档案进行整理、鉴定、销毁等是会计档案工作的重要一环。 “Accounting file refers to the accounting documents, accounting books and financial reports and other accounting professional materials, is to record and reflect the unit of economic business important historical data and evidence. ” For each business, in the accounting records management process, In accordance with the relevant provisions of the state and industry to develop archival period, and in accordance with the provisions of the custody of the period of storage beyond the archives, identification, destruction is an important part of accounting files.