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会计档案保存和销毁的办法,财政部规定:国营企业的年度会计报表要永久保存;各种帐簿和会计凭证至少保存十年,其中涉及到外事、对私改造等帐簿、凭证要长期保存;月份、季度会计报表保存三至五年;保存期满要销毁,必须经单位领导审查,报上级主管部门批准之后,方可办理.但多年来,大多数单位对贯彻执行这项规定不够得力,有的单位,根本就没有付诸实施.也有些单位会计档案保存期早就超过,但从未销毁过.会计档案一律长期保存,就必然占用大量的箱子、柜子,同时也相应挤占了不少的房屋,致使大量的家具用品和房
Accounting files should be kept and destroyed. The Ministry of Finance stipulates: annual accounting statements of state-owned enterprises shall be kept for a long time; all kinds of books and accounting vouchers shall be kept for at least ten years, involving the bookkeeping and vouchers for foreign affairs and private reform and long-term preservation of vouchers ; Month, quarterly accounting statements are kept for three to five years; the expiry of the period of destruction must be reviewed by the leaders of the units and reported to the higher authorities for approval before handling them. However, most units have not been able to carry out this requirement for many years , Some units simply did not put into practice, but also some units of the accounting file storage period has long been over, but never destroyed .Accounting files are long-term preservation, it will inevitably occupy a large number of boxes, cabinets, but also the corresponding squeeze out Few houses, resulting in a large number of furniture supplies and rooms