■会计档案移交清册有没有国家规定的统一格式?还是由各单位自己制定?整理立卷的工作应该由会计机构人员做呢还是由档案室人员做?答:《会计档案管理办法》第六条规定,“各单位每年形成的会计档案,应当由会计机构按照归档要求,负责整理立卷,装订成册,编制会计档案保管清册”。该“办法”没有对移交清册格式做统一规定,各单位可自行制作。 ■ The transfer of accounting records there is no uniform format prescribed by the state? Or by the various units to develop? Finishing work should be organized by the accounting staff or archives staff to do? A: “accounting records management approach” Article VI Provisions, “every unit of the accounting records formed each year, accounting agencies should be in accordance with the requirements of the archives, responsible for finishing the legislation, binding into books, the preparation of accounting records kept”. The “method ” did not make uniform provisions on the transfer of inventory format, all units can make their own.