论文部分内容阅读
国家对会计档案的建立十分重视,作过多次规定。国务院1961年11月17日颁发的《国营企业会计核算工作规程(草案)》第三十二条规定:“企业的会计凭证,帐簿和会计报表,是重要的经济档案和历史资料,必须妥善保管,便于事后查考,不得丢失和任意销毁。”财政部1973年12月22日发布的《国营企业会计工作规则(试行草案)》第六条:“会计凭证、帐簿和报表,都要建立档案,妥善保管。”上述文件还对各种档案保管期限作了明确的规定。国务院1978年9月12日颁发的《会计人员职权条例》把“按照国家会计制度的规定,要妥善保管会计凭证、帐簿、报表等档案资料。”列为会计人员的职责。
The state attaches great importance to the establishment of accounting files, made many provisions. State Department on November 17, 1961 issued “State-owned Enterprise Accounting Regulations (Draft)” Article 32 provides: “Enterprise accounting documents, books and financial statements, is an important economic file and historical information, must be properly Custody, easy to investigate afterwards, shall not be lost and destroyed. ”Ministry of Finance on December 22, 1973 issued“ Accounting Regulations for State-owned Enterprises (draft) ”Article VI:“ Accounting documents, books and statements, should be established Files, safekeeping. ”The above documents also made a variety of file storage period made a clear provision. The State Council September 12, 1978 issued the “Accounting Staff Regulations” to the “accounting system in accordance with the provisions of the country, to properly keep accounting documents, books, statements and other archives.” Accountants accountability.