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江西铜鼓县财政局、档案局根据《会计档案管理办法》的要求,狠抓了会计档案的清理建档工作,现在全县直属37个一级核算单位,基本上做到了:材料齐全、分类合理、装订整齐、存放有柜、查阅有目、保管有人。在具体作法上:一是领导重视。县长亲自主持会议,宣讲建档工作的意义和要求,并由县档案局财政局各派一名副局长具体抓这项工作。二是在销毁会计档案前实行“五抽出”。即抽出属于永久保存的年度报表;工资发放表;未了结的债权债务凭证单
Jiangxi Tonggu County Bureau of Finance, Archives Bureau, according to the requirements of the Accounting File Management Measures, pay close attention to the accounting files cleansing archives work, now directly under the 37 county-level accounting units, basically done: the material is complete, reasonable classification , Binding, tidy, storage cabinet, check the head, keep someone. In the specific approach: First, the leadership attention. County magistrate personally presided over the meeting, to preach the significance and requirements of archives, and by the County Archives Bureau of Finance sent a deputy director specifically to grasp this work. The second is to implement “five draw-out” before the destruction of accounting files. That is withdrawn from the permanent preservation of the annual report; payroll; outstanding debt and credit vouchers