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今年是改革之年.全国范围内的机构改革正在进行,有些单位撤销,有些单位合并.由于人员和机构的变动,有的单位人散心散,对财会资料的保管注意不够,以致发生遗失、损毁的情况,给国家和集体造成一些不应有的甚至是无法挽回的损失.为了保证在机构改革过程中财会档案的安全、系统与完整,加强财会档案的管理工作,提以下几点意见.(一)在机构调整中撤销、合并的单位,要认真收集、整理现有财会资料.在机构调整之前,应对帐簿、记帐凭证、会计报表等有关财会档案进行一次认真的清理.为防止发生意外,亦可暂行封存冻结.(二)要做好财会档案的移交工作.在移交时,要有监交人,交接双方认真审核,如数点交,移交单位不清不交,接管单位不清不接,以明经济责任.在移交中对一些因意外原因造成的资料缺损,要由移交单位作出书面说明,并由接受单位作
This year is the year of reform. A nationwide reform of the institutions is under way, with some units being withdrawn and some units being merged. Due to the changes of personnel and institutions, some units are scattered and careless about not keeping the accounting information in the custody, resulting in loss and damage The state and the collective caused some unnecessary or even irreversible losses.In order to ensure the safety, system and integrity of the financial records during the institutional reform, and to strengthen the management of the financial records, the following comments were made. A) Organizations that have been revoked or merged in the process of institutional adjustment shall conscientiously collect and collate the existing financial and accounting data, and before the adjustment of the organization, they shall conduct a serious clean-up of relevant accounting records such as books, vouchers and accounting statements, etc. In order to prevent occurrence Accidental, may also be temporarily sealed frozen (2) to do a good job in the transfer of financial accounting files. In the transfer, there should be a supervisor, both parties handed over careful review, such as a few points to pay, the transfer unit unclear not to pay, takeover unit Clear not answer, in order to clarify economic responsibility in the transfer of some of the information due to unexpected causes of defects, by the transfer unit to make written statements, and by the receiving unit for