会计档案是指会计凭证、会计帐簿和会计报表等会计核算专业资料，它是记录和反映经营业务的重要史料和证据。充分利用会计档案资料，对于总结经济工作经验，指导生产经营管理和事业管理，查证经济业务问题，防止贪污舞弊，研究经济发展的方针、战略等都将起到重大的作用。长期 Accounting files refers to the accounting documents, accounting books and accounting statements and other accounting professional information, it is to record and reflect the business of the important historical data and evidence. Making full use of accounting archives will play a significant role in summing up economic work experience, guiding production and operation management and business management, verifying economic business issues, preventing corruption and fraud, and studying economic development. long