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会计档案是指会计凭证、会计账簿和会计报表等会计核算专业材料,它产生于对经济活动进行记载和管理的具体过程中,是一个单位、一个部门经济活动的历史记录和经济效果的综合反映,是单位预算和财务收支计划的重要依据,是组织经济工作、制定经济计划、进行经济决策、实现科学管理的重要条件,是经济建设中宝贵的信息资源。它的主要作用表现在:一、会计档案的凭证作用
Accounting files refer to professional accounting materials such as accounting vouchers, accounting books and accounting reports. They are produced in the specific process of recording and managing economic activities and are the comprehensive reflection of the historical record of economic activities and the economic effects of a unit and a department Is an important basis for the unit budget and the financial revenue and expenditure plan. It is an important condition for organizing economic work, making economic plans, making economic decisions and realizing scientific management. It is also a valuable information resource in economic construction. Its main role in the performance: First, the role of the accounting file credentials