What does the management of accounting files include?

The content of accounting file management is determined by the responsibilities of the accounting file management position. The specific contents of archives management are:

1) Implement the provisions of the Accounting Law, the Archives Law and the Measures for the Management of Accounting Files, establish and improve the management system of filing, archiving, access, preservation and destruction of accounting files, and standardize, systematize and standardize the management of accounting files.

2) Do a good job in the binding, cataloguing, filing and archiving of accounting files;

3) Form a classification method by year, compile a catalog table of accounting files, and file them in a unified classification and sorting, so that they can be stored in an orderly manner, properly kept, and easy to find.

4) Responsible for the archiving and storage of all kinds of data, floppy disks and optical disks of the microcomputer system.

5) Regularly inspect the archives, do a good job in the daily cleaning of archives management, maintain air circulation in the archives, do a good job of moisture-proof, waterproof, insect-proof, and anti-theft work, strictly implement the relevant archives access and access system, improve procedures, and fill in the records of the use of archives.

6) Strictly implement the file security and confidentiality system, do a good job of file security precautions and confidentiality work, and prevent archives from being damaged, scattered, and leaked.

7) Responsible for regularly checking the expiration of accounting files, and handling the transfer and destruction procedures of accounting files in accordance with the regulations.

8) Accept the operational guidance and supervision and inspection of the competent department at a higher level.

9) Regularly report to the leadership on file management.

10) Complete other related tasks assigned by the leader.

Accounting vouchers: original vouchers, bookkeeping vouchers, summary vouchers, and other accounting vouchers.

Accounting books: general ledger, sub-ledger, journal, fixed asset card ledger, auxiliary account book, other accounting books.

Financial reports: monthly, quarterly, semi-annual, and annual financial reports, including accounting statements, schedules, notes, and text descriptions, and other financial reports.

Other accounting materials: bank deposit balance reconciliation statement, bank statements, other accounting professional materials that should be kept, accounting file transfer inventory, accounting file custody inventory, accounting file destruction inventory.

Accounting files refer to:Accounting documents, accounting books, financial accounting reports and other accounting professional materials. It is an important historical material and evidence that records and reflects economic operations.

The content of accounting files generally refers to four parts: accounting vouchers, accounting books, accounting statements, and other accounting materials.

1) Accounting vouchers. Accounting vouchers are written proofs that record economic operations and clarify economic responsibilities. It includes self-made original vouchers, foreign original vouchers, original voucher summary tables, accounting vouchers (three kinds of collection vouchers, payment vouchers, and transfer vouchers), accounting voucher summary tables, bank deposit (borrowing) statements, bank deposit balance reconciliation tables, etc.

2) Accounting books. An accounting book is composed of pages of account in a certain format and linked to each otherAccounting documentsOn the basis of this, comprehensively, continuously and systematically record the books of various economic operations. It includes general ledgers set up by ledger accounts, various sub-ledgers, cash journals, bank deposit journals, and auxiliary registration memorandums.

3) Accounting statements. Accounting statements are summary written documents that reflect the accounting financial status and operating results of an enterprise, mainly including the main financial indicators express, monthly and quarterly accounting statements, and annual accounting statements, including balance sheets, profit and loss statements, financial statements, etc.

4) Other accounting information. Other accounting materials belong to the scope of economic business and are closely related to accounting and accounting supervision, and the accounting department is responsible for handling the relevant data and materials. Such as:

Economic contracts, financial data statistics, financial inventory summary data, data on approved capital quotas, accounting file transfer inventory, accounting file custody inventory, accounting file destruction inventory, etc. The accounting data, program documents and other accounting materials stored on the magnetic medium by the unit implementing accounting computerization shall be managed together with the accounting files.

Accounting files include valuable text and charts, in addition to electronic equipment such as computers to form electronic accounting files that are transmitted and stored.

Financial records management.

What is the job about?

1.Establish an information management platform that is in line with the company.

For the company's internal financial file management, it is necessary to carry out information management of financial files. While carrying out management, it is necessary to provide more accurate information data to related work. Set up a data platform within the enterprise that is in line with the company's financial file management.

Provide information resources for all kinds of file management, and can improve the level and management ability of financial file management.

Make financial information available on the platform anytime and anywhere.

2.Set up a firewall for company informatization to enhance network security.

Financial file information management is an important task of the company, and we must pay attention to the security of information technology while carrying out financial file information management. Stand on tiptoe? The financial information of the company is the most important company information, and the security and confidentiality of the company's information must be ensured, and the information technology must be strengthened for the company's network security construction, and the network must be used reasonably.

At the same time, it is necessary to strengthen the capacity of the staff to ensure the security of financial files and the ability to check the use of information technology.

3.Improve the operation tools of financial file management informatization.

Financial file management needs to be combined with networking, and relevant data collection and application are carried out through a networked platform. Resources for the information management of relevant financial archives should be reasonably allocated. In the financial file management information internal staff must be equipped with work tools, the development of a system consistent with the company's financial information, taking into account the suitability and scientificity of the system, through the operating system for the usual financial management of the correct management.

At the same time, it is necessary to improve the operability of the system and provide the most accurate plan and plan in related management.

1. Classification, custody and archiving of all accounting files within the scope of the work of the Finance and Planning Division. 2. Store the files according to the regulations to ensure the safety and integrity of the accounting files. 3. Sort out and file files, keep them for two years, and then transfer them to the college archives for management.

4. Accounting files shall not be borrowed, and in case of special needs, they can be provided for inspection with the approval of the Director of Finance, and the original copies can be provided with the approval of the superintendent. Records must be registered in detail and signed by the accessor. 5. Responsible for compiling a destruction inventory of accounting files that have expired in custody, and supervising the whole process of destroying accounting files that have been approved for destruction in conjunction with other supervision departments.

Activities of collecting, sorting, keeping, appraisal, statistically and providing and utilizing archives. Including: archives collection, archives arrangement, archives value appraisal, archives preservation, archives cataloguing and archives retrieval, archives statistics, archives and research (see archives document compilation), archives provision and utilization.

The division of these eight tasks is only relatively stable rather than absolute, and some are divided into six links, and some are divided into two parts: basic work and utilization work. Since modern records management has become a complex system, there are also ways to divide it into layers. The first level is divided into two subsystems: archival entity management and archival information development, and each subsystem is divided into several levels of small systems.

The management of archives entities is divided into collection, sorting, identification, storage, statistics and other work links; The development of archival information is divided into two parts: information processing and information output, information processing is composed of cataloguing, literature compilation and reference materials, and information output is composed of providing reading, copying, consulting, correspondence, loan, publishing, exhibition and other service activities.

1.Financial archives are a kind of accounting records with certain preservation value formed in financial accounting activities, and all kinds of financial records are vivid records and objective portrayals of economic activities. The degree of attention paid to financial archives also reflects whether the economic order of the units concerned is normal and legal.

Accounting files have very important utilization value in ensuring the normal working order, production order and scientific research order of a unit.

2.Function: the role of information assurance, maintenance and management, supervision and inspection, economic history research, vouchers, and investigation.

3.Value: It is an important data source for making financial plans; It is a source of information for scientific economic decision-making; It is a statutory documentary evidence to maintain normal economic and work order; It is an important source of literature for the study of the existence and development of economy and culture. It is a memory bank for carrying out historical research; It is a knowledge base that stores accounting work experience, skills, wisdom and lessons.

4.Management responsibilities: Regularly collect and collect accounting documents and accounting files that need to be archived according to regulations and requirements; Conduct necessary review and verification of the data and information content of accounting documents, organize the volume, compile the accounting document catalog, and appoint a special person to keep it to prevent loss and damage; Implement scientific management of the accounting files in the collection, complete equipment, catalog or index, orderly storage, strict implementation of the warehouse management system, not random stacking, to prevent the physical loss of accounting files and the leakage of contents; The procedures for the use of accounting files should be strict, and the work system for the use of accounting files should be strictly implemented when accessing; Accounting files that have reached a certain period of custody shall be disposed of in accordance with relevant regulations; When matters such as merger, revocation, dissolution, bankruptcy division, transfer, or resignation occur in the unit, the archives management personnel have the responsibility to transfer or transfer the files to the relevant business authorities.

5.Professional ethics: loyal to duty, love and dedication; Abide by the law and strictly abide by the confidentiality; Erudite and progressive, fair service.

Refer to the above requirements to write down the examples encountered in the work and how to actually operate, and summarize the problems encountered in the practical work and the methods for future improvement.

Accounting files refer to various forms of accounting materials such as texts, charts and other forms that are received or formed by the unit in the process of accounting, record and reflect the economic and business matters of the unit, and have preservation value, and the content of the accounting files generally refers to four parts: accounting vouchers, accounting books, accounting statements and other accounting materials. The budget, plan, system and other documents and materials of each unit belong to the document file, not the accounting file.

Accounting archives refer to accounting documents, accounting books, financial reports and other accounting professional materials, which are important historical materials and evidence to record and reflect the economic business of the unit. These include:

1) Accounting vouchers: original vouchers, accounting vouchers, summary vouchers, and other accounting vouchers;

2) Accounting books: general ledger, sub-ledger, journal, fixed asset card, auxiliary account book, other accounting book;

3) Financial reports: monthly, quarterly, annual financial reports, including accounting statements, schedules, notes and text descriptions, and other financial reports;

4) Others: bank deposit balance reconciliation statement, bank statement, other accounting professional materials that should be kept, accounting file transfer list, accounting file custody list, accounting file destruction list.

The Measures for the Administration of Accounting Archives stipulate that the contents of accounting files include accounting vouchers, accounting books, financial reports and other accounting materials.

Accounting vouchers refer to written proofs that record the occurrence or completion of economic transactions, including original vouchers and accounting vouchers, which are the basis for registering account books. Accounting vouchers are the carriers for recording economic information.

Accounting books come in a variety of formats, but their basic content composition is basically the same, mainly composed of three parts: the cover, the title page and the account page.

1.Cover. The cover is mainly used to indicate the name of the accounting book, for example, cash journal, bank deposit journal, general ledger, fixed asset ledger, etc.

2.Title page. The title page is mainly used to fill in the usage information of the accounting books.

3.Ledger page. The account page is the most important component of the accounting book, which can be said to be the main body of the accounting book, and the accounting book is composed of several account pages.

Financial report refers to the document provided by an enterprise to reflect the financial status of the enterprise on a specific date and the operating results, cash flow and other accounting information of the enterprise in a certain accounting period.

Financial reports include financial statements and other relevant information and materials that should be disclosed in financial reports.

Summary: Not belonging. If it is the accounting file management of the finance department.

The position is an accounting position. After the accounting file is officially transferred to the archives management department, it no longer belongs to the accounting position. The personnel of the archives management department manage the accounting files and do not belong to the accounting position.

Introduction:

Accounting is a Chinese word, pronounced kuài jì. Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff, and accounting work is based on the Accounting Law

Budget Law. , Statistical Law.

Various tax laws and regulations are used as the legal basis for checking accounting vouchers, financial books, and financial statements.

Engage in the process of economic accounting and supervision.

It is based on currency as the main unit of measurement.

A kind of economic management work that uses special methods to account for and supervise the economic activities of a unit; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.