会计档案是对企业经济信息的原始记录,是各单位的重要档案材料,通过一个单位的会计档案,可以了解这个单位各项经济业务的来龙去脉。会计档案不仅对于企业很重要对于国家的经济管理与宏观调控同样起着重要的作用。所以及时学习相关法律法规,更新会计档案管理办法,对企业有着重要的意义。 Accounting records are the original records of the economic information of the enterprise and are the important archives of all the units. Through the accounting files of a unit, the accounting files can understand the ins and outs of various economic operations of the unit. Accounting files are not only important to the enterprise, but also play an important role in the economic management and macro control of the country. Therefore, timely study of relevant laws and regulations, updating accounting records management approach, has an important significance for the enterprise.