论文部分内容阅读
财务文件(包括凭证、账簿、报表等)记录着国家财务的收支情况,是国家档案的重要组成部分之一。因此,各机关应该很好地把它们加以整理、归档,以便机关工作和科学研究工作的利用。有的机关强调国务院“关於加强国家档案工作的决定”里关於档案材料的范围中没有具体指出财务会计档案字样,因而不把机关工作中形成的财务档案向档案室归档,或只将预决算、报表当做档案加以立卷、归档,而不把各种账簿、凭证加以整理、归档,这是不好的。
Financial documents (including vouchers, books, reports, etc.) record the national financial income and expenditure, is an important part of the national archives. Therefore, various agencies should properly organize and archive them so that the work of organs and the utilization of scientific research can be carried out. Some organs emphasize that the State Council’s “Decision on Strengthening National Archives” contains no specific reference to the financial accounting archives in the scope of archival materials, and therefore does not archive the financial archives formed in the work of the organ with the archives or only forwards the final accounts, Report as a file to be rolled up, filed, instead of all kinds of books, vouchers to be collated, filed, this is not good.