英语翻译会计档案是会计信息系统的产物,其所包含的内容具有一定的原始性、系统性、连续性和规律性.它不仅能够呈现出企业经济活

英语翻译
会计档案是会计信息系统的产物,其所包含的内容具有一定的原始性、系统性、连续性和规律性.它不仅能够呈现出企业经济活动和组织发展的历史画面,而且能为企业管理当局的会计预测、决策、控制提供依据.同时它还是打击经济领域犯罪活动的重要依据,因此做好会计档案管理工作具有十分重要的意义.针对会计档案的特殊重要性和新形式发展的需要,我们的会计档案管理工作也应不断改进与完善,以适应新形势发展的需要.本文首先介绍了会计档案对我国经济建设的重要作用,然后根据我国中小企业会计档案管理现状,从重视程度,完整性,规范性等几方面指出其存在的问题,最后提出加强会计档案管理的对策和具体措施.科学地管理会计档案,使其有效地发挥经济作用.
关键词：会计档案,科学管理,解决意见,作用,

Accounting information system accounting file is the product of the content it contains a certain original,system,continuity and regularity.It not only shows the development of corporate economic activity and organization history of the screen,but also accounting for the business management forecast,decision-making,provide the basis for control.It is also the field of combating economic crime in the important basis for good management of the accounting records of great significance.Accounting records for the particular importance and new forms of development,our management of the accounting records should also be constantly improved and perfected to meet the development needs of the new situation.This paper describes the accounting records of the important role of China's economic construction,and then under the current situation of SME accounting records management,from the emphasis,integrity,regulatory and other aspects to point out the problems,Finally,the countermeasures to strengthen the accounting records management and specific measures.Scientific management of accounting files,so that the effective economic role to play.
Keywords:accounting records,scientific management,to solve the views of the role,problems