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会计档案是记录和反映一个单位经济业务的重要史料和证据,会计档案管理是会计工作的重要组成部分。然而,会计档案管理是财务管理的最后一个环节,往往容易被忽视,成为财务管理工作的一个薄弱环节,影响了财务管理的质量和水平。档案管理是一门学问,有很多东西需要会计人员去学习、去探索。通过学习和探索可以提高会计人员的业务技能和自身素质。因此,加强会计档案管理可以促进财务管理水平的提高,可以使会计档案管理工作更好地适应社会主义现代化建设和经济体制改革的需要。
Accounting records are important historical documents and evidences of recording and reflecting a unit’s economic operations. Accounting records management is an important part of accounting work. However, the management of accounting records is the last step of financial management. It is often overlooked and becomes a weak link in financial management, which affects the quality and level of financial management. File management is a science, there are many things that accountants need to learn to explore. Through the study and exploration can improve the accounting staff’s business skills and their own quality. Therefore, to strengthen the management of accounting records can promote the improvement of financial management level, and make the management of accounting records better adapt to the need of socialist modernization and economic system reform.