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第一章总则第一条为了加强会计档案的科学管理,使会计档案更好地为社会主义建设事业服务。根据《中华人民共和国会计法》和财政部、国家档案局制定的《会计档案管理办法》,结合我省实际情况,制定本实施办法。第二条会计档案是国家档案的重要组成部分,是党和国家的宝贵财产。会计档案是指会计凭证、会计帐簿、会计报表等会计核算专业材料。它是记录和反映经济业务活动的重要史料和证据。
Chapter I General Provisions Article 1 In order to strengthen the scientific management of accounting files and make the accounting files serve the cause of socialist construction better. According to the “Accounting Law of the People’s Republic of China” and the “Measures for the Administration of Accounting Archives” formulated by the Ministry of Finance and the State Archives Bureau, this Measures shall be formulated in light of the actual conditions in our province. Article 2 The accounting archives are an important part of the national archives and a valuable asset to the party and state. Accounting files refers to accounting documents, accounting books, accounting statements and other accounting professional materials. It is an important historical document and evidence of recording and reflecting economic business activities.