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我县多年来一直重视村级会计档案的收集、整理、归档、保存和利用工作。到目前为止全县已有310个村普遍建立了村级会计档案,其中,有专室、专柜、专人保管的有309个对,占总村数的99.7%;归档资料完整、齐全、整洁,无虫蛀霉烂的有295个村,占总数的95%;完整保存1955年至1988年30余年档案资料的有96个村,占总村数的31%。具体做法是: 1、财务会计档案:(1)财务管理类:包括财务工作的方针政策文件、各项规章制度、年初规划、年终分配、经济问题处理情况等。(2)会计类:包括总帐、明细帐、记帐凭证、原始凭证、报表、各类来往结算表,村民及外单位债权债务往来清册、会计人员接待资料和历年财务清理资料等。
Over the years, my county has always attached importance to the collection, collation, filing, preservation and utilization of village-level accounting archives. So far, there are 310 villages in the county which have generally established village-level accounting archives. Among them, there are 309 pairs of specialized rooms, counters and specialists in custody, accounting for 99.7% of the total number of villages; the archives are complete, complete and clean, There are 295 villages that are free of worms and rotten, accounting for 95% of the total. There are 96 villages with complete records of the archives of 1955-1988 over 30 years, accounting for 31% of the total number of villages. The specific practices are: 1, financial accounting files: (1) financial management categories: including financial work guidelines and policies and documents, the rules and regulations, the beginning of the year planning, year-end distribution, economic issues such as handling. (2) Accounting categories: general ledger, ledger, vouchers, original vouchers, statements, various types of transactions between the settlement table, villagers and outside units of creditors’ rights and debts, accounting staff reception and financial clearance information over the years.