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会计档案是重要的历史资料.但在企业整顿中,发现一些企业不重视会计档案工作,霉烂、虫蛀、鼠咬、丢失的现象比较严重.会计档案是会计基础工作的重要内容,是衡量会计工作水平高低的一个方面,不应忽视.1973年财政部颁发的《国营企业会计工作规则》(试行草案)明确规定:“会计凭证、帐簿和报表,都要建立档案,妥善保管.年度会计报表永久保存,各种帐簿和会计凭证至少保存十年,其中涉及外事、对私改造等重要帐簿、凭证应长期保存,月份、季度、全年报表保存三——五年.保存期满需要销毁时,须经企业领导审查,报经企业主管部门批准”.这是对会计档案工作的最基本要求.会计档案工作要设专人管理,并应结合企业的实际情况,规定具体制度.大中型企业应建立档案室,
Accounting file is an important historical data.But in the business consolidation, found that some companies do not attach importance to the accounting file work, mildew, moth-eaten, rat bite, loss of more serious.Accounting accounting is an important part of the accounting basis of work is a measure of accounting One aspect of the level of work, should not be ignored. “Ministry of Finance issued in 1973,” State-owned Enterprise Accounting Rules “(draft) clearly states:” Accounting documents, books and statements, should establish a file, safekeeping. The accounting statements should be kept for a long time. All kinds of books and accounting vouchers should be kept for at least ten years. Important accounting books related to foreign affairs and private reform should be kept for a long time. The monthly, quarterly and annual reports should be kept for three to five years. Full need to be destroyed, subject to review by the business leaders, reported to the approval of the competent departments of enterprises "This is the most basic requirements for accounting files. Accounting files should be set to special management, and should be combined with the actual situation of enterprises, the provisions of the specific system Large and medium-sized enterprises should establish a file room,