卫生会计档案是指会计凭证、会计账簿和会计报表等会计核算专业材料,它是记录和反映经济业务的重要史料和证据。是重要的档案之一,是制定经济政策,进行科学决策的可靠依据。同时也是开展财务分析、会计监督、改善经营管理的工具,所以,会计档案非常重要。下面就会计档案的管理浅述 Health accounting records refer to accounting accounting materials, accounting books, accounting statements and other accounting professional materials. It is an important historical material and evidence for recording and reflecting economic business. It is one of the important archives and a reliable basis for formulating economic policies and making scientific decisions. At the same time, it is also a tool for conducting financial analysis, accounting supervision, and improving business management. Therefore, accounting files are very important. The following is a brief description of the management of accounting files