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会计档案是采用会计方法,对各种经济活动进行纪录、反映、监督、控制而形成的,具有查考利用价值、归档集中保存起来的文件材料。目前来看,它大体包括会计凭证、帐簿、报表及经济活动分析资料等多方面的内容。加强会计档案管理、充分提供利用,对于做好会计工作、科学管理经济、提高经济效益、加速四化建设,都有着不可忽视的作用。一、会计档案为经济工作的检查、考核、研究提供依据社会主义国家的每个企业都是相对独立的经营实体,国家都要赋于它们一定的权力和利
Accounting files are the use of accounting methods, a variety of economic activities recorded, reflected, supervised and controlled form, with the use of the value of research, archival documents saved centrally. For now, it generally includes many aspects such as accounting documents, books, reports and analysis of economic activity. To strengthen the management of accounting files and to fully utilize them has a significant role to play in accounting work, scientific management of the economy, improvement of economic efficiency and acceleration of the four modernizations. First, the accounting files for economic work inspection, assessment, research provides basis for the socialist countries, each business is relatively independent business entity, the state must give them certain powers and benefits