一、会计档案的特殊性导致档案执法难《会计档案管理办法》第三条指出:“会计档案是国家档案的重要组成部分,也是各单位的重要档案之一。会计档案工作由各级财政机关和各级档案业务管理机关共同负责进行业务指导、监督与检查。”由于是“由各级财政机关和各级档案业务管理机关共同负责进行业务指导、监督与检查”、即由两个行政部门共 First, the special nature of the accounting file leading to the file Enforcement Difficult “Accounting Archives Management Measures,” Article III states: “Accounting file is an important part of the national archives, but also one of the important files of the units.Accounting archives work by the financial Organs and file management offices at all levels are jointly responsible for business guidance, supervision and inspection. ”“ Since ”the financial authorities at all levels and the file management offices at all levels are jointly responsible for conducting business supervision, supervision and inspection" A total of two administrative departments