最近,笔者参加了一些单位的会计基础规范检查验收工作,发现有不少单位对会计档案管理工作有些放松,以致造成会计档案被毁损或散失等不良现象出现。现就有关问题谈点看法,以引起对加强会计档案管理的重视。一、加强会计档案管理的必要性会计档案管理是会计基础管理的重要内容,也是各单位档案管理的有机组成部份。管好、用好会计档案是查证经济问题, Recently, I participated in a number of units of the accounting basis of inspection and acceptance of the work and found that many units of the accounting records management efforts to relax some, resulting in accounting records were damaged or missing and other undesirable phenomena. Now talk about the views on the issue in order to attract the attention of strengthening the management of accounting records. First, the need to strengthen the management of accounting records Accounting records management is an important part of the basic accounting management, but also an integral part of the archives management. Good management, good use of accounting files is to verify the economic issues,