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(一)兩点說明: 1.財务档案的范圍,据我的理解,包括在財务活动中所形成的文件、报表、帳簿、傳票、单据等,是一个全宗的重要組成部分。关于文件的整理,与其它各类的文件沒有区别。我所要談的主要是报表、帳簿、傳票和單据的一般知識和整理方法以及工作中的体会,但是有关文件和报表的联系,仍然提了出来。 2.大行政区机構撤銷以前,我在西南粮食局財会科工作,到档案保管处以后,参加整理了西南衛生局、西南交通部公路局、交通銀行西南区行等單位的財务档案,因此在本文中所举的实例,絕大部分是以上四个單位的,档案情况都是1954年以前的。
(1) Two points: 1. The scope of financial records is, as far as I understand it, an important part of Fonds, including the documents, statements, books, summonses and receipts formed in the financial activities. About the sorting of documents, there is no difference with other kinds of documents. What I am going to talk about is mainly the general knowledge of reporting forms, books, summonses and receipts, the methods of arrangement and work experience, but the links between the relevant documents and statements are still presented. 2. Before the revocation of the administrative organs in the region, I worked in the Finance and Economics Branch of the Southwest Bureau of Grain and went to the archives custody office to attend the financial archives of units such as the Southwest Bureau of Health, the Southwest Traffic Bureau, the Southwest Traffic Bank and other units. The examples cited in this article, the vast majority of the above four units, the file situation is before 1954.