近几年来，通过专题调查座谈会和到基层档案馆室进行实地调查，突出地感受到会计档案的利用率在不断提高，地位也在相应上升，有一种从专门档案的“小兄弟”提升为“老大哥”之势，也有一种从构成比较单一的专门档案摆脱出来挤进历史档案的味道。这种变化，对于机关档案室来说? In recent years, through field surveys of symposiums and field trips to grass-roots archives, it has been remarkedly perceived that the utilization rate of accounting archives has been continuously increasing and its status has also been correspondingly raised. There has been a shift from the “little brother” of the specialized archives to “Big Brother” trend, there is also a form from a relatively simple single file out of the crowded into the history of the file taste. This change, the agency archives?