论文部分内容阅读
目前,金融会计档案管理仍沿用84年财政部、国家档案局制订的《会计档案管理办法》(以下简称《办法》),此办法一者由于某些规定不很具体,实际操作有一定难度;二者由于制订时间较早,会计业务有了新的变化,对银行这样的具体业务部门已不能完全适用,从而造成金融会计档案的归档率不高,因此,金融会计档案的改革势在必行,本文拟就金融会计档案归档中存在的问题谈点粗浅认识.一、《办法》中明确规定应归档的会计核算材料没有完全归档.会计移交清册、会计档案保管清
Currently, the management of financial accounting archives still follows the Measures for the Administration of Accounting Archives (hereinafter referred to as the “Measures”) formulated by the Ministry of Finance and the State Archives Bureau in 1984. Some of these methods are difficult to be operated in practice because some of the provisions are not very specific; Both of them have new changes in accounting business due to the earlier time of formulation, which can not be fully applied to specific business departments such as banks, resulting in low filing rate of financial accounting files. Therefore, the reform of financial accounting archives is imperative , This article intends to talk about the problems existing in the archiving of financial accounting superficial understanding .A, “approach” clearly stated that the accounting data should be archived is not fully archived.Accounting the transfer of inventory, accounting records custody