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根据上级部署,农村目前正在普遍清理村级财务,有的已进入尾声,有的已经结束。但是,有的前清后包,有的前清后乱,会计文件材料的管理仍然处于混乱状态。一旦工作需要查帐,又得找几任会计和见证人各拆各的封(条),各开各的包,会计档案材料成了私人所有。这样既违背档案工作集中统一管理的原则,也违背《会计档案管理办法》,严重影响工作效益,不利于“两个文明”建设。所以必须把建立健全会计档案工作,作为清财中的一项重要工作。这里介绍红塔区七河乡在清财中怎样趁热打铁,建立会计档案的情况,供参考。
According to the deployment of the higher authorities, the rural areas are now generally cleaning up village-level finances, and some have come to an end and some have come to an end. However, some cases of the Qing Dynasty and the Later Qing Dynasty, some of which were formerly chaotic after the Qing Dynasty and the management of the accounting documents and materials were still in a state of chaos. Once the work needs to check accounts, but also to find a few accounting and witness each demolition of the seal, each of the packages, accounting files become privately owned. This will not only violate the principle of unified and centralized management of archives work, but also violate the Measures for the Administration of Accounting Archives, seriously affecting work efficiency and adversely affecting the construction of “two civilizations.” Therefore, we must establish and improve the work of accounting files, as an important task in clearing money. Here introduced Honghe District Qixiang Township in the Qing Choi how to strike while the iron and build accounting records for reference.