Accounting files include: accounting vouchers, accounting books and accounting statements and other accounting professional information. Accounting files is to record and reflect the economic operations of the important historical information and proof, but also a part of the national archives, but also one of the important unit files. In order to strengthen the management of accounting records, clear responsibilities, so that the management of accounting records in accordance with the rules and regulations, has developed the following management system.
One, the accounting records of the volume, volume system
The company's accounting staff must be a variety of accounting vouchers, books, statements, plans, budget contracts and other accounting information regularly collected, review and check, organize the volume, prepare a table of contents, bound books, and designate a person to keep, to prevent loss, damage.
Second, the access system of accounting records
Access to accounting records, we must strictly follow the procedures, the unit personnel access to accounting records, through the accounting officer in charge of the consent; outside the unit personnel access to an official letter of introduction, by the accounting officer in charge of the unit and the unit leader approved, and detailed registration access to the file name, date, access to the name of the person, the unit, the reason for access to the date and return. Access to the general staff shall not be carried out of the accounting records, the need to copy the unit should be agreed.
Third, the destruction of accounting records system
The accounting records of the storage period is generally 15 years, the accounting records of the expiration of the storage period, in accordance with the provisions of the Archives Law by the accounting department and the archives department **** with the appraisal, reported to the approval of the processing. Accounting records need to be destroyed, to fill out the "accounting records destruction inventory", destruction by the unit leader designated archives department and accounting department **** with the officer to monitor the sale, and in the destruction of the inventory signed and stamped, "accounting records destruction inventory" to be preserved for a long time.
Four, the accounting records of the handover system
1, accounting staff transfer or leave for any reason, must be handled with the replacement for the handover procedures, no handover procedures, shall not leave. Before leaving office, I must be managed by the accounting work in the specified period of time all the handover clear, the replacement should take over the transfer of work, and continue to handle the transfer of outstanding matters. After the handover, if the original accounting business is found to be in violation of the financial system and legal provisions and other issues, the original transfer of responsibility.
2, merger, abolition of the unit's accounting records, should be transferred to the merged unit according to different circumstances, by the higher authorities or other units designated by the competent authorities to receive the escrow, and by the two sides in the transfer of the transfer of the inventory signed or stamped.