会计档案是国家的十分珍贵的经济文化财富和宝贵的经济管理信息资源;是企业经营决策的主要信息来源;是政府进行经济检查的有力依据。 一、会计档案概述 随着社会主义市场经济的发展,随着中国加入WTO,计算机技术的普遍应用,随着人类社会进入新的世纪,会计档案管理也就随之 Accounting files are the country’s very precious economic and cultural wealth and valuable economic management information resources; it is the main source of information for business decisions; it is a powerful basis for the government to carry out economic inspections. I. Overview of Accounting Archives With the development of the socialist market economy, with China’s accession to the WTO and the universal application of computer technology, with the advent of human society into the new century, the management of accounting records will follow