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财会档案在厂矿企业全部档案中占着重要地位,它是构成全宗的重要组成部分,其中会计档案(指会计凭证、账簿、报表)又是财会档案中的精华。会计档案的鑑定是一件细致而复杂的工作。如果把重要的材料销毁了,查考利用的依据没有了,会对生产和工作带来严重的损失;反之,不加区分的把主要和次要材料统统保存下来,这就会造成档案数量庞大臃肿,也会给工作带来严重后果。会计档案要鑑定,首先必须掌握鑑定的一般原则,我的体会是:凡是在厂矿企业会计核算工作中形成的、记述和反映厂矿企业会计核算工作的、对工作查考和总结经济发展具有长远利用价值的会计档案,都必须永久
Accounting files in the factories and mines all files occupy an important position, it is constitute an important part of the Fonds, including accounting files (accounting documents, books, statements) is the essence of the accounting files. Appraisal of accounting records is a meticulous and complicated task. If the destruction of important materials, the investigation and utilization of the basis of the absence of production and work will have a serious loss; the other hand, without distinction of the primary and secondary materials are preserved, which will result in a large number of bloated files , Will also bring serious consequences to the work. Accounting records to be identified, we must first grasp the general principles of identification, my experience is: all in the accounting of the factory and mining enterprises formed, and accounting records reflect the work of factories and mines, the work of the investigation and summarize the economic development has long-term value The accounting files must be permanent