会计档案是对经济活动进行的记录,可以反映单位、部门或地区的经济活动状况,是单位预算和财务收支计划的重要依据,是组织经济工作、制定经济和社会发展计划,进行会计监督、经济分析、经济决策、实现科学管理的重要依据。充分认识会计档案管理的重要性,有助于做好会计档案管理工作、提高财务工作水平,促进经济健康发展。 Accounting records are records of economic activities and can reflect the economic activities of units, departments or regions. It is an important basis for the unit budget and financial revenue and expenditure plans. It is an important task of organizing economic work, formulating economic and social development plans, conducting accounting supervision, Economic analysis, economic decision-making, an important basis for scientific management. A full understanding of the importance of accounting records management helps to do a good job accounting file management, improve financial work, and promote the healthy development of economy.