财会凭证档案是财会档案的重要组成部分,真实地记录了一个机关、团体、企事业单位在经济活动、经济业务中经费使用的审批程序、使用方向、使用金额、使用日期等信息。凭证档案是保障经济发展、维护经济秩序基础的原始信息。 Accounting documents is an important part of the accounting records, a true record of an organ, groups, enterprises and institutions in the economic activities, the use of funds in the economic examination and approval process, the use of direction, the amount of use, the date of use and other information. Voucher file is to protect the economic development, the basic information to maintain the economic order.