会计档案的归档和保管的基本要求有哪些？ 会计档案清理接收过程中应注意的几个问题
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(2)当年形成的会计档案，在会计年度终了后，可暂由本单位会计机构保管1年。期满之后，应由会计机构编制移交清册，移交本单位的档案机构统一保管;未设立档案机构的，应当在会计机构内部指定专人保管。
(3)移交本单位档案机构接收保管的会计档案，原则上应当保持原卷册的封装，个别需要拆封重新整理的，档案机构应当会同会计机构和经办人共同拆封整理，以分清责任。
(4)对会计档案应当科学管理，做到妥善保管.存放有序.查找方便。同时，严格执行安全和保密制度，不得随意堆放，严防毁损.散失和泄密
单位对会计档案的归档和保管应做到以下几个方面：
(1)每年形成的会计档案，都应由会计机构按照归档的要求，负责整理立卷，装订成册，编制会计档案保管清册。
(2)当年形成的会计档案，在会计年度终了后，可暂由本单位会计机构保管1年。期满之后，应由会计机构编制移交清册，移交本单位的档案机构统一保管;未设立档案机构的，应当在会计机构内部指定专人保管。
(3)移交本单位档案机构接收保管的会计档案，原则上应当保持原卷册的封装，个别需要拆封重新整理的，档案机构应当会同会计机构和经办人共同拆封整理，以分清责任。
(4)对会计档案应当科学管理，做到妥善保管.存放有序.查找方便。同时，严格执行安全和保密制度，不得随意堆放，严防毁损.散失和泄密。
绛旓細(1)姣忓勾褰㈡垚鐨勪細璁℃。妗堬紝閮藉簲鐢变細璁℃満鏋勬寜鐓у綊妗ｇ殑瑕佹眰锛岃礋璐ｆ暣鐞嗙珛鍗凤紝瑁呰鎴愬唽锛岀紪鍒朵細璁℃。妗堜繚绠℃竻鍐銆(2)褰撳勾褰㈡垚鐨勪細璁℃。妗堬紝鍦ㄤ細璁″勾搴︾粓浜嗗悗锛屽彲鏆傜敱鏈崟浣嶄細璁℃満鏋勪繚绠1骞淬傛湡婊′箣鍚庯紝搴旂敱浼氳鏈烘瀯缂栧埗绉讳氦娓呭唽锛岀Щ浜ゆ湰鍗曚綅鐨勬。妗堟満鏋勭粺涓淇濈;鏈绔嬫。妗堟満鏋勭殑锛屽簲褰撳湪浼氳鏈烘瀯鍐呴儴鎸囧畾涓撲汉淇濈銆(...
绛旓細鈶犱細璁℃。妗堢殑褰掓。锛氬悇鍗曚綅姣忓勾褰㈡垚鐨勪細璁℃。妗堬紝搴斿綋鐢变細璁℃満鏋勬寜鐓у綊妗ｇ殑瑕佹眰锛璐熻矗鏁寸悊绔嬪嵎锛岃璁㈡垚鍐岋紝骞剁紪鍒朵細璁℃。妗堜繚绠℃竻鍐銆傚綋骞村舰鎴愮殑浼氳妗ｆ锛鍦ㄤ細璁″勾搴︾粓浜嗗悗锛屽彲鏆傜敱浼氳鏈烘瀯淇濈涓骞锛屾湡婊″悗鐢变細璁℃満鏋勭紪閫犳竻鍐岋紝绉讳氦鏈崟浣嶆。妗堟満鏋勭粺涓鏈繚绠°傚崟浣嶆湭璁剧珛妗ｆ鏈烘瀯鐨勶紝搴斿綋鍦ㄤ細璁℃満鏋勫唴閮ㄦ寚瀹氫笓浜轰繚...
绛旓細銆愮瓟妗堛戯細锛1锛変細璁℃。妗堝簲褰撳Ε鍠勪繚绠★紝浼氳妗ｆ鐢卞崟浣嶄細璁℃満鏋勮礋璐ｆ暣鐞嗗綊妗ｅ苟淇濈涓骞存湡婊″悗锛岀Щ浜ゅ崟浣嶇殑浼氳妗ｆ绠＄悊鏈烘瀯鎴栬呮寚瀹氫笓浜轰繚绠锛涳紙2锛浼氳妗ｆ涓嶅緱鍊熷嚭锛屽鏈夌壒娈婇渶瑕侊紝椤荤粡鈥滄湰鍗曚綅璐熻矗浜衡濓紙娉ㄦ剰鍗曢夐锛夋壒鍑嗭紝鍦ㄤ笉鎷嗘暎鍘熷嵎鍐岀殑鍓嶆彁涓嬶紝鍙互鎻愪緵鏌ラ槄鎴栬呭鍒讹紝骞跺姙鐞嗙櫥璁版墜缁紱锛3锛変細璁℃。妗...
绛旓細(2)浼氳妗ｆ搴斿瓨浜庝笓闂ㄦ。妗堝鎴栨。妗堟煖淇濆瓨銆備负渚夸簬鏌ラ槄锛屽簲鎸変笉鍚岀被鍒簣浠ュ垎绫伙紝骞剁紪鍒跺垎绫荤洰褰曞拰鍊熼槄鍗＄墖锛屽熼槄浼氳妗ｆ鏃惰鎸夎瀹氬姙鐞嗗熼槄鎵嬬画锛岄檺鏈熷綊杩樸傚浜庡畾鏈熶繚绠＄殑浼氳璧勬枡锛屼繚绠℃湡婊℃椂锛屾寜瑙勫畾鐢辨。妗堜繚绠￠儴闂ㄦ彁鍑洪攢姣佹剰瑙侊紝鍐嶇敱璐細閴村畾瀹℃煡锛岀紪鍒朵細璁℃。妗堥攢姣佹竻鍐岋紝鎶ヨ涓荤閮ㄩ棬锛岀粡鎵瑰噯鍚庢柟鍙攢姣併
绛旓細浼氳妗ｆ绠＄悊瑕佹眰涓昏鍖呮嫭浼氳妗ｆ鐨勭珛鍗凤紝浼氳妗ｆ鐨勬煡闃呭拰浼氳妗ｆ鐨勯攢姣銆備細璁℃。妗堢殑褰掓。鑼冨洿 (1)浼氳鍑瘉锛氬師濮嬪嚟璇併佽璐﹀嚟璇併侀摱琛屽瓨娆句綑棰濊皟鑺傝〃鍜屾眹鎬诲嚟璇 (2)浼氳璐︾翱锛氱幇閲戞棩璁拌处銆侀摱琛屽瓨娆炬棩璁拌处銆佹槑缁嗚处銆佹昏处绛夌瓑 (3)璐㈠姟鎶ヨ〃 (4)鍏朵粬浼氳璧勬枡锛氬伐璧勮绠楄〃銆佺Щ浜ゆ竻鍐岀瓑绛 浼氳妗ｆ绔嬪嵎鐨勮姹 ...
绛旓細浼氳妗ｆ鐨勫綊妗1銆佹牴鎹婁細璁℃。妗堢鐞嗗姙娉曘嬶紝鍚勫崟浣嶆瘡骞村舰鎴愮殑浼氳妗ｆ锛岄兘搴旂敱浼氳鏈烘瀯鎸夌収褰掓。鐨勮姹傦紝璐熻矗鏁寸悊绔嬪嵎锛岃璁㈡垚鍐岋紝缂栧埗浼氳妗ｆ淇濈娓呭唽銆2銆佸綋骞村舰鎴愮殑浼氳妗ｆ锛屽湪浼氳骞村害缁堜簡锛屽彲鏆傜敱鏈崟浣嶈储鍔′細璁￠儴闂ㄤ繚绠′竴骞淬傛湡婊′箣鍚庯紝鍘熷垯涓婂簲鐢辫储鍔′細璁￠儴闂ㄧ紪閫犳竻鍐岋紝绉讳氦鏈崟浣嶇殑妗ｆ閮ㄩ棬淇濈;鏈...
绛旓細褰掓。鏃堕棿 1銆佷細璁℃。妗堬紝鍦ㄤ細璁″勾搴︾粨鏉熷悗锛岀敱浼氳浜哄憳淇濈浜屽勾锛屾湡婊″悗绉讳氦灞缁煎悎妗ｆ瀹ょ粺涓淇濈锛屽苟鍔炵悊鐩稿叧绉讳氦鎵嬬画銆? ?2銆佸凡绉讳氦妗ｆ閮ㄩ棬淇濈鐨勪細璁℃。妗锛屽師鍒欎笂搴斿綋淇濇寔鍘熷嵎鍐岀殑灏佽銆備釜鍒渶瑕佹媶灏侀噸鏂版暣鐞嗙殑锛屾。妗堥儴闂ㄥ簲褰撲細鍚屼細璁￠儴闂ㄥ拰缁忓姙浜哄憳鍏卞悓鎷嗗皝鏁寸悊锛屼互鍒嗘竻璐ｄ换銆
绛旓細1銆佹牴鎹婁細璁℃。妗堢鐞嗗姙娉曘嬶紝鍚勫崟浣嶆瘡骞村舰鎴愮殑浼氳妗ｆ锛岄兘搴旂敱浼氳鏈烘瀯鎸夌収褰掓。鐨勮姹傦紝璐熻矗鏁寸悊绔嬪嵎锛岃璁㈡垚鍐岋紝缂栧埗浼氳妗ｆ淇濈娓呭唽銆2銆佸綋骞村舰鎴愮殑浼氳妗ｆ锛屽湪浼氳骞村害缁堜簡锛屽彲鏆傜敱鏈崟浣嶈储鍔′細璁￠儴闂ㄤ繚绠′竴骞淬傛湡婊′箣鍚庯紝鍘熷垯涓婂簲鐢辫储鍔′細璁￠儴闂ㄧ紪閫犳竻鍐岋紝绉讳氦鏈崟浣嶇殑妗ｆ閮ㄩ棬淇濈锛涙湭璁剧珛妗ｆ閮ㄩ棬鐨...
绛旓細浼氳妗ｆ鐨勭鐞嗗伐浣滀富瑕佸寘鎷互涓嬪嚑涓柟闈細1銆侀犲唽褰掓。 鍚勫崟浣嶆瘡骞村舰鎴愮殑浼氳妗ｆ锛屽簲鐢变細璁℃満鏋勬寜鐓у綊妗ｈ姹傦紝璐熻矗鏁寸悊绔嬪嵎锛岃璁㈡垚鍐岋紝缂栧埗浼氳妗ｆ淇濈娓呭唽銆傚綋骞村舰鎴愮殑浼氳妗ｆ锛鍦ㄤ細璁″勾搴︾粓浜嗗悗锛屽彲鏆傜敱浼氳鏈烘瀯淇濈涓骞锛屾湡婊′箣鍚庯紝搴斿綋鐢变細璁℃満鏋勭紪鍒剁Щ浜ゆ竻鍐岋紝绉讳氦鏈崟浣嶆。妗堟満鏋勭粺涓淇濈;鏈绔嬫。妗堟満鏋...
绛旓細浼氳妗ｆ鐨勫綊妗 1.鏍规嵁銆婁細璁℃。妗堢鐞嗗姙娉曘嬶紝鍚勫崟浣嶆瘡骞村舰鎴愮殑浼氳妗ｆ锛岄兘搴旂敱浼氳鏈烘瀯鎸夌収褰掓。鐨勮姹傦紝璐熻矗鏁寸悊绔嬪嵎锛岃璁㈡垚鍐岋紝缂栧埗浼氳妗ｆ淇濈娓呭唽銆2.褰撳勾褰㈡垚鐨勪細璁℃。妗堬紝鍦ㄤ細璁″勾搴︾粓浜嗭紝鍙殏鐢辨湰鍗曚綅璐㈠姟浼氳閮ㄩ棬淇濈涓骞淬傛湡婊′箣鍚庯紝鍘熷垯涓婂簲鐢辫储鍔′細璁￠儴闂ㄧ紪閫犳竻鍐岋紝绉讳氦鏈崟浣嶇殑妗ｆ閮ㄩ棬淇濈锛涙湭...
