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会计档案是各单位的一部分重要档案,也是国家档案的重要组成部分,必须妥善保管并充分利用。一、会计档案管理的现状在一些单位里,由于保管不善,会计档案受潮、霉烂、丢失等现象比较严重。有的单位借故机构改革、精减人员,减少或干脆砍掉了会计档案专兼职人员,还有的单位在经费使用上不予支持,使会计档案工作无法开展;一些承租者只重视物质生产,不重视包括会计档案在内的档案管理。总之,由于种种原因,在会计档案的建立、保管、利用和处理等几个基本环节上,都存在着令人忧虑而亟待解决的问题。
Accounting files are an important part of all units of the file, but also an important part of the national archives, you must take good care of and make full use of. First, the status of accounting records management In some units, due to poor storage, accounting files damp, rotten, lost more serious phenomenon. In some units, the mechanism of extorting institutions was reduced to reduce or simply cut off part-time personnel in accounting files. Some units did not support the use of funds so that the accounting and file work could not be carried out. Some tenants only paid attention to material production, Do not pay attention to file management, including accounting files. In short, due to various reasons, there are worrisome and urgent problems to be solved in the establishment, preservation, utilization and handling of accounting archives.