档案是国家机构、社会组织和个人在社会活动中直接形成的有价值的各种历史文献,加强档案管理不仅是各项事业持续发展的需要,也是推进改革开放和社会主义现代化建设的重要保证。但从基层会计档案管理的现状看,库房设施落后,档案管理人员多是身兼数职,兼而不管,或你兼我兼,谁也不管,从而造成了档案管理“人人都负责,人人又不负责” Archives are valuable historical documents directly formed by state agencies, social organizations, and individuals in social activities. Strengthening archives management is not only the need for sustained development of various undertakings, but also an important guarantee for advancing reform, opening up, and socialist modernization. However, from the perspective of the status quo of grassroots accounting files management, the library facilities are backward, and the file management personnel are mostly self-employed, irrespective of whether or both you and me, and no one cares, resulting in the management of the file "everyone is responsible, people People are not responsible