会计核算是企业经济核算的重要内容,在经济核算过程中,会计部门提供的经济资料是最全面、最系统、最实际的,它保管的档案材料、凭证和帐表也是最完整、最详细可靠的历史记录。因此,会计历史资料的积累和整理是一项很重要的工作。我们有很多财会人员,成天忙于记帐、算帐和报帐,忽视会计资料的积累与整理,上级主管部门或本单位领导要财会部门提供一些会计资料,往往捧出一大堆会计帐册和报表,临时凑数,突击交卷,这样不仅费时费事,而且影响工作质量。近年来,由于 Accounting is an important part of an enterprise’s economic accounting. During the financial accounting process, the economic information provided by the accounting department is the most comprehensive, systematic and practical. The archives, vouchers and accounts kept in the accounting department are also the most complete and the most detailed and reliable History. Therefore, the accumulation and consolidation of accounting historical data is a very important task. We have a lot of accounting staff, all day busy accounting, accounting and reimbursement, ignoring the accumulation and consolidation of accounting information, the higher authorities or the leadership of the unit to the accounting department to provide some accounting information, often out of a lot of accounting books and Reports, make up temporary numbers, surprise handing over, so not only time-consuming, but also affect the quality of work. In recent years, due